Daffy Ltd manufactures soaps and shampoos. The company is structured into two distinct divisions aligned with each product. The divisional performance data for the financial year ended 30 June 2021 are as follows: Sales Variable costs Fixed costs Allocated common costs Soap $ 450,000 240,000 110,000 100,000 Shampoo $ 980,000 510,000 250,000 140,000 360,000 1,300,000 Total assets (after deducting Accumulated Depreciation) Current liabilities 50,000 300,000 Required rate of return 15% 20% Weighted average cost of capital 12% 10% The income tax rate is 30%. The management is preparing a Balanced Scorecard in order to improve company performance for the upcoming financial year. The goals and measures identified for the Balanced Scorecard include the following: . . . Goals Measures Improve efficiency of machine set-up Survey scores Improve knowledge base % of expired materials Improve product quality No. of training days Improve satisfaction No. of research hours Reduce excess inventory No. of minutes d) Calculate the Economic Value Added (EVA) of the Soap division and the Shampoo division. Comment on the results from your findings