5. BYD Alloy Ltd. first opened its door in 1990 for business and now it is a major supplier of metals supporting over a dozen different industries and employs experts to support each industry. These include Wood & Panel Products Manufacturing, Hearth Products, Site Furnishings, Commercial and Residential Construction etc. It has grown through devotion to its customers, dedication to customer service and commitment to quality products. The company has two divisions: Division Y and Division D. Each division work as an investment centre separately. Salary of each divisional manager is720,000 per annum with the addition of an annual performance related bonus based on divisional return on investment (ROI). A minimum ROI of 12% p.a. is expected to be achieved by each divisional manager. If a manager only achieves the 12% target, he will not be rewarded a bonus. However, for every whole 1% point above 12% which the division achieves for the year, a bonus equal to 3% of annual salary will be paid subject to a maximum bonus of 20% of annual salary. The figures belonging to the year ended 31 March 2018 are given below Division 'Y('000) Division 'D' ('000) Revenue 29,000 5,290 (2,530) 2,760 19,520 4,960 5,920 HAI 17,400 3,940 (1,368) 2,572 29,960 6,520 2,800 FAI Less: Head Office Cost Net Profit Non-Current Assets Cash, Inventory, and Trade Receivable Trade Payable Manager Responsible During the financial year 2017-18, FAI manager of Division D' invested 13.6 million in new equipment including an advanced cutting machine, which will increase productivity by 10% per annum. HAI, manager of Division Y. has made no investment during the year, even its computer system needs updation. Division Y's manager has already delayed payments of its suppliers due to limited cash & bank balance although the cash balance at Division Y is still better than that of Division D Required () For each division, COMPUTE, ROI for the year ending 31 March 2018. Justify the figures used in your calculation. () COMPUTE bonus of each manager for the year ended 31 March 2018