file//C:/Users/WANIE/AppData/local/temp/MA221 SESSIONAL STOA SESSIONAL STOA.doopdf X of Search + Ada Zoom QUESTION 3 The following results are available for Division X and Y: Division X Profit before interest and tax P185 000 Division Y P172,000 Capital employed Pl. 540.000 PI, 650,000 The cost of capital is 10% Comment on the performance of the departments based on Return on capital employed b. Residual income a. (4 marks) (4 marker) QUESTION 4 Explain the following costs and classify them into relevant or irrelevant costs