How Will Decreases in the Following Items Affect Return on Investment

Multiple Choice

How will decreases in the following items affect return on investment (ROI) ?
$\begin{array} { l c c } & \text { Decrease in Sales } & \text { Decrease in Equipment } \\\end{array}$
A) $\begin{array} { l c c } & \text { Decrease ROI } && \text { Decrease ROI } \\\end{array}$
B) $\begin{array} { l c c } & \text { Decrease ROI } && \text { Increase ROI } \\\end{array}$
C) $\begin{array} { l c c } & \text { Increase ROI } && \text { Decrease ROI } \\\end{array}$
D) $\begin{array} { l c c } & \text { Increase ROI } && \text { Increase ROI } \\\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D