1.8 Royal Ltd has two production divisions, A and B, both of which operate as invest- ment centres. An extract of the report for June for the two divisions is shown below: A B R'000 R'000 Sales revenue 1 500 2 200 Variable cost of production 780 970 Fixed cost of production 325 520 Marketing expenses 125 210 Selling and administration expenses 160 180 Capital employed 1.000 2 400 Required: Calculate the ROCE for divisions A and B.