ion 11 et answered ed out of ABC Ltd is a national chain of dental clinics. Each clinic's manager has the authority to make investments as needed and is evaluated based largely on ROI. ABC's Oshawa location reported the following results for the past year: ag question Sales $850,000 Variable costs 612,000 Controllable fixed costs 206,500 Average operating assets 350,000 Instructions (a) Assume that the manager of the Oshawa clinic is able to reduce both variable and controllable fixed costs by 15% without any change in sales or operating assets. Compute the base-line and the adjusted ROIs. What should the manager do? (8 marks) (b) Consider the balanced scorecard. Explain what the purpose of the customer perspective is. Provide an example. (3 marks) (c) Explain what cost center is. (3 marks) Show all