Which of the following is a true statement: A. Residual income should be used to evaluate a profit center but not a cost center. B. If a company contains a number of investment centers of differing sizes, return on investment (ROI) should be used rather than residual income to rank the financial performance of the divisions. C. Suppose a company evaluates divisional performance using both ROI and residual income. The company's minimum required rate of return for the purposes of residual income calculations is 12%. If a division has a residual income of $6,000, then its ROI is less than 12%. D. Residual income can be used most effectively in comparing the performance of divisions of different size. A. A B. B C. C D. D C C