MSport Sdn Bhd (MSSB) has two divisions that report on a decentralized basis. Their results for 2020 were as follows:

Sales Cost of goods sold Advertising expenses Administrative expenses Average operating asset Weighted average cost of capital Tax Racket RM150,000 Ball RM300,000 RM70,000 RM120,000 RM32,000 RM75,000 RM30,000 RM55,000 RM 75,000 RM150,000 12% 12% 15% 15%