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Decors Inc. (HBI) manufactures household goods in the Laguna. The company made two acquisitions in previous years to diversify their product lines. In 2019, Decors

Decors Inc. (HBI) manufactures household goods in the Laguna. The company made two acquisitions in previous years to diversify their product lines. In 2019, Decors acquired cosmetics and consumer electronics companies. Decors is now, in 2022, comprised of three divisions: cosmetics, household, and consumer electronics. The following information (in thousands of pesos) presents operating revenues, operating income, and invested assets of the company over the last three years:

Revenue

Operating Income

Assets

Cosmetics

2020

P

24,500

P

2,300

P

10,000

2021

22,500

1,900

10,000

2022

19,600

1,800

9,500

Household

2020

17,400

1,300

7,500

2021

15,300

1,100

8,000

2022

12,500

900

6,500

Electronics

2020

13,500

1,500

4,500

2021

9,500

1,100

4,500

2022

8,700

1,050

4,300

Household Brands Total

2020

55,400

5,100

22,000

2021

47,300

4,100

22,500

2022

40,800

3,750

20,300

The current compensation package is an annual bonus award. The senior executives share in the bonus pool. The pool is calculated as 20% of the annual residual income of the company. The residual income is defined as operating income minus a cost of capital charge of 15% of invested assets. Round all calculations to two significant digits.

1. The total amount of the bonus pool for 2020 is:

2. The total amount of the bonus pool for 2021 is

3. The total amount of the bonus pool for 2022 is

4. Return on assets for the cosmetics division in 2020 is

5. Return on sales in the household division in 2021 is (rounded):

6. Asset turnover in the electronics division in 2022 is (rounded):

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