Divisional Performance Measures Company AB Ltd has one head office, and two divisions, Division A & Division B. The two divisions operate in nearly identical markets and both serve external customers only. The quarterly profit for 2020 Q1 for the two divisions is as follows: Division A Division B C11 C11 E000 E000 Revenues 1,033 983 Net Profit 621 560 Divisional Assets 41,110 18,039 The company's cost of capital is 12%. The companvr has also set a target ROI of 20%. AB Head Office calculates the divisional performance measures based on annualised net profit, after all costs have been taken into account. B1. What is the annualised Return on Investment for Division A and Division B? Use up to two decimals. B2. What is the annualised Residual Income for Division A and Division B? Use up to two decimals. B3. Evaluate the performance of each division based on Return on Investment and Residual Income. B4. Evaluate the performance of each division based on the target ROI. B5. Give two disadvantages of using Return on Investment as a divisional performance measure