A. . Fruit & Vegi Retail operates a retail store in Kota Bharu since 2017. Fruits & Vegi uses return on investment (ROI) as a performance measure with investment defined as average productive assets. Management bonuses are based on ROI. All investment are expected to earn a minimum return of 15 percent before Income taxes. The following information has been extracted in 2019 from Fruit & Vegl's accounting record store in Kota Bharu. Sales volume Sales commissions Unit selling price Unit purchase price Advertising Sales manager salary Store manager salaries Average productive assets Segment profit margin 74,000 unit 5% from dollar sales RM 16.00 10.50 58,000 64,000 134,000 500,000 91,800 In line with the growing business, they have opened another store in Kuantan in 2019. The following information relates to the Kuantan store: B The store sold 65,000 units at a price per unit RM2 more than a unit selling price sold in Kota Bharu. The price is determined after having purchased the units from various suppliers for RM12.50. Commission for sales person in Kuantan is paid in the same condition as for headquarters. Kuantan's sales manager oversees the placement of local advertising contracts, which totalled RM54,000 for the year. The sales manager's RM65,000 salary which is RM1,000 higher than Kota Bharu store is set by Kuantan's store manager. In contrast, the store manager's salary is determined by Fruit and Vegi vice-presidents of the same amount for each store. Non-traceable (common) corporate overhead totalled RM68,000. The store's average productive assets were RM270,000 at the end of 2019.