Choice "C" is correct. Computation and reporting of a percentage of defective products is a nonfinancial measure. Typically financial measures deal with costs, revenues, or financial reports. Nonfinancial measures generally focus on operational statistics (such as defective products) rather than items measured in dollars.Choice "a" is incorrect. Return on investment is based on financial statement amounts and represents a financial measure, not a nonfinancial measure. Choice "b" is incorrect. Gross profit margin is based on financial statement amounts and represents a financial measure, not a nonfinancial measure. Choice "d" is incorrect. Economic value added is based on financial statement amounts and represents a financial measure, not a nonfinancial measure.