-Background Shilpa is the general manager of a hotel complex which also incorporates a restaurant. The hotel is part of an international chain of hotels. Her annual bonus is based on the return on capital employed for the entire hotel complex Currently the restaurant is managed by independent contractors on a contract negot ated and managed by head office The independent contractors are paid a management fee. The contractors make all decisions relating to the are included in the hotels statement running of the restaurant although all revenues and expenses for the restaurant of profit or loss. Shilpa takes all the decisions relating to the management of the hotel and its premi The financial information for 20X0 is as follows: $'000 2,950 820 S'000 Accommodation sales Restaurant sales Total sales Accommodation costs Restauranit costs Premises costs Management and administration costs Restaurant management fee Total costs Net profit 3,770 945 655 860 245 200 2,905 865 Total assets (hotel and restaurant) (Note 1) 4,800