'Downstairs at 7' is a fictional restaurant located on the ground floor of an exclusive hotel in the inner city. The restaurant prides itself on offering a wide range of international cuisine and a fine dining experience. It also provides room service to guests staying at the hotel above, and offers a limited take-away menu from an adjoining street-facing outlet. Provide examples of measures that could be included in each perspective of the balanced scorecard for 'Downstairs at 7' restaurant. Downstairs at 7' has provided accounting data relating to its three business sectors for the month of June 2019. Restaurant | Room Service Take-away Totals Revenue 102,343 11,072 17,934 131,349 Divisional Costs (incl wages and food supplies (62,087 (5,789 (9, 121) (76,997) Divisional Contribution 40,256 5,283 8,813 54,353 Fixed Costs (incl rent and advertising) (5,000 (5,000 (5,000) (15,000 Sector Profit $ 35,256 $ 283 $ 3,813 $ 39,352 Investment $ 125,000 $ 8,500 $ 54,500 $ 188,000 The required rate of return for the business is 8% per annum. After analysing the above information, the owner of Downstairs at 7 is considering closure of the room service business sector. If this occurs, fixed costs would decrease by 3,500 and the investment would decrease by $2,000. Required: You are part of a team of business advisors. Assume the owner has approached you for advice on the potential benefits and disadvantages of closing the room service business sector. Calculate relevant information to determine the effect on overall company profitability and ROI and provide a thorough analysis of the decision using both financial and non-financial measures