PART B : CALCULATION QUESTION Qinjiang Bhd has made plans for the year of 2023. It is estimated that the company will employ total assets of RM1,000,000; 40 percent of the assets being financed by borrowed capital at an interest cost of 8 percent per year. The direct costs for the year are estimated at RM500,000 and all other operating expenses are estimated at RM90,000. The goods will be sold to customers at 150 percent of the direct costs. Tax rate is assumed to be 40 percent. You are required to calculate (with formula and working): (i) Net Profit Margin (5 marks) (ii) Return on Assets (5 marks) (iii) Asset Turnover (5 marks) (iv) Return on Owners' Equity (5 marks) [TOTAL 20 MARK]