Mango Ltd have two divisions, being Division A and Division B. The following information relates to the divisions: Division A Division B Operating profit: 50,000 75,000 Capital Employed 160,000 210,000 Required rate of return 10% 10% Investment Project Available 10,000 25,000 Project profit 4,000 3,900 The managers are assessed on their performance using Return on Investment (ROI). The manager of each division have been asked to consider the investment project available. Required: You are to advise whether either manager would wish to accept the investment projects available. Support your advice with relevant calculations.