=+6. The Blackstone Engineering Company Ltd is a multiproduct firm organized on a product-division basis. The 1986/87 summary of management accounts is as follows:

Div.A Div. B Div. C fOOO fOOO fOOO Net sales 9000 6450 5250 Direct production costs 4500 3000 2400 Direct expenses 1350 750 600 Overheads Depreciation 600 450 300 R&D 300 300 150 Administration 450 375 225 Selling expenses 900 600 300 Financial expenses 450 300 300 Corpora tion tax 300 300 375 Net profit after tax f 150 f 375 f 600 --

Capital employed f7500 f3750 f3000 Required: