2 . B) Stevens Company has two divisions that report on a decentralized basis. Their results for the year were as follows: Helmet Ball Sales 150,000 300,000 Net Income 15,000 45,000 Asset base 75,000 150,000 Weighted average cost of capital 12% 12% Required: Compute the following amounts for each division: Return on investment (ROI) if the desired rate of return is 12 per cent. 11) Residual income if the desired rate of return is 20 per cent. III) Discuss how the balanced Scorecard can foster a balanced approach to performance measurement in line with an organization's strategy