I need help with 3& 5

Effect of proposals on divisional performance A condensed income statement for the Commercial Division of Maxell Manufacturing the. for the year ended December 31 , 20Y9, is as follows: Assume that the Commerclal Dvision recelved no allocations from support departments. fallowing theres propossys: This increase in expense would be included as part of the cost of goods sold, Sales would remain unchanged. transferred to ather divisions at no gain or loss. Theok my work 4. Which of the three proposals would meet the required 21 \% retum on investment? %