MSport Sdn Bhd (MSSB) has two divisions that report on a decentralized basis. Their results for 2020 were as follows: Racket Ball Sales RM150,000 RM300,000 Cost of goods sold RM70,000 RM120,000 Advertising expenses RM32,000 RM75,000 Administrative expenses RM30,000 RM55,000 Average operating asset RM 75,000 RM150,000 Weighted average cost of capital 12% 12% Tax 15% 15% REQUIRED: (a) Compute the following amounts for each division (show all workings): i. Return on investment (ROI) if the desired rate of return is 12 percent. (2 Marks) ii. Residual income (RI) if the desired rate of return is 20 percent. (4 Marks) iii. Economic Value Added (EVA). (2 Marks) iv. Operating Asset Turnover if the desired rate of return is 25 percent. (2 Marks) (b) Based on the financial performance measures of the two divisions, justify the best division among them. (2 Marks) (c) Since it was launched, the performance measurement system in MSSB has focused only on financial measures that are the ROI, RI and EVA. Discuss ONE (1) inefficiency of financial performance measures for MSSB. (2 Marks) (d) Recommend TWO (2) possible strategies how to help helmet division to improve its RI and EVA. (4 Marks) (e) Discuss ONE (1) reason why do you think Helmet and Ball division have the same operating asset turnover despite of their differences in ROI, RI and EVA performance. (2 Marks)