QUESTION 13 when product factory operates at full capacity, decisions must be made about which products to emphasize. In making such decisions, products should be and based on contribuon mein per unit of the constraining resource nes volume QUESTION 14 Maragerial performance can be measured in many different ways including return on investment (ROI) and residual income. A good reason for using residual income instead of ROI is: Residual Income can be computed without having to measure operating assets. Marugers are more likely to accept projects that are beneficial to the company. O ROI does not consider both turnover and margin. A minimum rate of return does not have to be specified when the residual income approach is used