Q: Which of the following statements is false regarding performance measurement in Janthorn Company? Multiple Choice One major disadvantage of the return on investment approach is that it cannot be used to compare the performance of divisions of different sizes. Capital turnover measures the ability to generate revenue for each dollar invested in operating assets. Because of operating leverage, an increase in unit sales ordinarily has the effect of increasing sales margin Inspecting, moving, and queuing time add no value to the product and should be eliminated as much as possible. In a well-designed balanced Scorecard, financial performance measures should be integrated with non-financial measures