Which of the following approaches will improve ROI? a. Increase sales. b. Reduce costs effectively. c. Reduce the assets used to generate income. d. All of the above. 11. Which of the following statements regarding suboptimization is incorrect? a. The use of ROI can give incentives to managers that lead to lower organizational performance. b. The use of residual income reduces the suboptimization problem. C. EVA solves the suboptimization problem. d. Suboptimization is due to the misalignment of interests between the managers and the organization