$5.)($MCQ$)(2$pts$)$ Which one of the following statements is incorrect?

A$.$ Due to market imperfections, the cost of fictors of production $($such as labor$)$ may differ substantially across countries.

B$.$ Developed countries are mostly targetod for direct forcipn investment because they have advanced technology.

C$.$ Once a decision to establish a foreign subsidiary has been made, it is irreversible. Therefore, no periodic monitoring of the project is necessary.

D$.$ MNCs can achieve more desirable risk$-$return characteristics from their project portfolios if they sufficiently diversify among prodocts und grognhhical markets.