please help me to answer this question

Babel Resources Berhad (BRB) has its head office located in Puncak Alam, and operates throughout Malaysia. The company currently operates 3 divisions: Food and Beverages (F & B) Division: this is the oldest division in BRB. . Chemical Division: one of the leading manufacturers of chemical products across Asian countries. Design Division produces signs, publications and web graphics services in Malaysia. Each division is headed by a managers who has been given authority to make significant decisions. The managers effectively run their division as a stand alone business within the general policy guideline provided by the top management BRB. Each division managers agrees to achieve a series of targets including return on investment (ROI), market share and sales growth. These targets are developed as part of the annual budget setting process. If the target ROI's achieved, the divisional manager will be entitled to some bonuses and share options. However, if the target is not attained, the divisional managers will be required to write a detailed report explaining the reasons for the poor performance of division. As a consequence of the performance measurement and reward system, the divisional managers are highly motivated to achieve and exceed their ROI targets. Mr Vincenzo is the newly appointed as management accountants in BRB's head office. Among his first tasks include monitoring the performance of the company's divisions as well as to review the current performance measurement system implemented by BRB. Mr Vincenzo has obtained the financial data for the three division and the summarized result for the year ended 31 March 2020 and 2021 are presented below: 2020 2021 F & B Division Chemical Division Design F & B Division Division Chemical Design Division Division RM'000 RM'000 RM'000 RM'000 RM'000 RM'000 Sales revenue 4,200 2,000 2,200 4,700 2,800 1,800 Operating profit 785 480 360 880 500 225 4,600 6,000 7,200 4,400 5,200 7,500 Divisional assets Target ROI (%) 16 10 3 18 10 5 14 8 12 18 10 12 Minimum rate of return (%) Required: (a) Calculate the Return on investment (ROI) for each division for the year 2020 and 2021. Based on the computed ROI, comment on the relative performance of the divisions and the impacts of the results (12 marks) (b) Compute the Residual Income (RI) for each division for the year 2020 and 2021. Comment which division is performed well for each year. (13 marks)