Which of the following is true about performance evaluation? Managers of responsibility centers should have direct input into the process of establishing budget goals. The evaluation of performance should include both controllable and noncontrollable matters. Allowing managers to respond to their evaluations simply wastes time that could be used in more productive ways. The evaluation should identify only poor performance because good performance obviously is not a problem. In computing ROI, land held for future use is added to controllable margin. subtracted from controllable margin. included in operating assets. excluded from operating assets