a. Critically discuss the benefits and limitations of using budgets for strategic management purposes, with exploring some potentially adverse consequences of the budget process (Hint: some research is required here). b. The following summary information is available regarding CPL Plc. CPL Plc. Profit Plan For the year ending Dec. 31, 2020 Sales Revenue $9,600,000 Net Income $2,400,000 Total Assets $8,400,000 Operating Assets $2,400,000 Total Liabilities $2,400,000 WACC 22% Tax rate 30% Return from Project A $282,000 Cost of project A $232,000 Required: Compute and analyze the: Return on Investment (ROI) for project A Return on Equity (ROE) and its components for the company. Residual income (RI)