Which of the following is not true regarding balanced scorecard measures?

Which of the following is not true regarding balanced scorecard measures?
A) Both financial and nonfinancial measures help managers manage performance along the time dimension
B) Nonfinancial measures help managers evaluate goal achievement regarding manufacturing cycle time
C) the balanced scorecard does not help highlight linkages across the financial and nonfinancial perspectives of the balance scorecard
D) revenue and cost measures help managers evaluate the financial effects of increases and decreases in nonfinancial measures