Which of the following statement does not represent a limitation of using return on investment (ROI) for measuring and evaluating performance

1)The Raisin Division of Trail Mix Foods, Inc. had the following operating results last year: Sales (150,000 pounds of raisins) $60,000 Variable expenses 37,500 37, s Contribution margin 22,500 Fixed expenses 12,000 $10,500 Profit Raisin expects identical operating results this year. The Raisin Division has the ability to produce and sell 200,000 pounds of raisins annually. Assume that the Raisin Division is currently operating at its capacity of 200,000 pounds of raisins. Also assume again that th Peanut Division wants to purchase an additional 20,000 pounds of raisin from the Raisin Division. Under these conditions what amount per pound of raisins would the Raisin Division have to charge Peanut in order to maintain its current profit? IO $0.08 per pound B 5 per pound. 300 $0.40 per pound) vu