Which of the following statements concerning performance evaluation tools used in decentralized operations is correct? O A. Segment margin is calculating by subtracting the common fixed costs allocated to a segment from the segment's contribution margin. OB. A positive residual income indicates that a segment's return on investment is less than the company's target rate of return. O C. Performance reports can only be used to evaluate the performance of cost centers. D. A segment's return on investment can be calculated by multiplying the segment's sales margin percentage by its capital turnover ratio. O E. Segmented income statements are also referred to as budget versus actual reports