Hello, I need help with working out question 4 which is attached below as images. Detailed workings and explanations are appreciated. Thank you!

4. CIMA Adapted Fruits United has two divisions Division Apple and Division Pear. Fruits United recently set up Division Apple on 1 Jan 2016. Division Pear was an existing business that was purchased by Fruits United as a going concern in Aug 2016. As the two divisions produce and sell very similar products, the company's board of directors would like to compare their performance. Financial information for the divisions for the year ended 31 Dec 2016 are presented below (all figures are in S '000): Apple Pear Revenue 1,650 1,000 Cost of sales: Variable Production Costs 400 400 Fixed Production Costs (including depreciation, refer to Note 2) 800 390 1,200 790 Gross Prot 450 210 Administration Costs (Fixed) 120 80 Operating Profit 330 130 Non-current Assets: Cost Depreciation Net Current Assets Capital Employed Performance Measures Return on Capital Employed (ROCE) Operating Profit Margin Asset Turnover Notes Apple Pear 2,500 2,000 500 1,367 2,000 633 200 150 2,200 783 15.0% 16.6% 20.0% 13.0% 0.8 1.3 Notes (1) Apple and Pear use different depreciation policies. Apple uses straight line depreciation for its non-current assets at a rate of 20% of cost, with no residual value. Pear uses the declining balance depreciation method at a rate of 25% per annum. (2) Included in fixed production costs expensed for the year ended 31 Dec 2016, are depreciation expenses of $500,000 and $200,000 for Apple and Pear respectively. (3) The assets of Division Apple are newer. Based on the performance measures presented, Fruit United's board is inclined to conclude that the management of Division Pear is doing a better job managing the division's investments. Of course, Division Apple's management does not agree. Division Apple has requested that you, the company's management accountant, restate Division Apple's performance measures assuming that (i) Division Apple's assets are the same age as Division Pear's; and (ii) Division Apple uses the same depreciation policy as Division Pear. Reguired (i) Restate the performance measures for Division Apple as requested. (ii) How would you advise the board with respect to comparing the two division's performance