What disadvantage is there in using ROI and/or RI as performance measures? O a. ROI may decrease when business expands if income does not increase in line with the new investment. O b. A manager's bonus will decrease when ROI decreases. O c. RI is measured in absolute dollars but ROI is in percentages. O d. RI and ROI are both single-period measures. O e. Imputed costs that are deducted in the Rl calculation, are not recognized in accrual accounting, and are therefore not included in the operating figure used in calculating ROI