Answer (D) is correct.
ROI equals income divided by invested capital. If a company is already profitable, increasing sales and expenses by the same percentage will increase ROI. For example, if a company has sales of $100 and expenses of $80, its net income is $20. Given invested capital of $100, ROI is 20% ($20 ÷ $100). If sales and expenses both increase 10% to $110 and $88, respectively, net income increases to $22. ROI will then be 22% ($22 ÷ $100).