QUESTION 30 Which of these statements is NOT true about residual income (RI)? A. Residual income compares the division's actual operating income with the minimum operating income expected by top management based on the division's average total assets. B. ROL is better than residual income at addressing the agency issue between top managers and divisional managers C. Residual income is used as a key performance indicator for evaluating an investment center's financial performance D. In addition to considering both the division's operating income and its average total assets, residual income incorporates top management's target rate of return