(A) The Southern Division of KL Industries reported the following data for the current year: Sales $4,000,000 Variables costs $2,600,000 Controllable Fixed Costs $800,000 Average Operating Assets $5,000,000 Top management is unhappy with the investment center's return on Investment (ROI). It asks the manager of the Southern Division to submit plans to improve ROI in the next year. The manager believes it is feasible to consider the following independent courses of action. I. Increase sales by $400,000 with no change in the contribution margin percentage. II. Reduce Variable costs by $120,000. Required: (i) Compute the return on investment (ROI) for the current year. (3 marks) (ii) Using the ROI formula, Compute the ROI under each of the proposed courses of action.(6 marks) (B) Describe two out of three basci types of responsibility centers with an example of related company.(6 marks)