Question 1 (6 +5+4 + 3 = 18 marks) A dental clinic offers a range of dental services to patients seeking dental treatment. Investment required for each division includes room setup and equipment for the services. Common costs include a receptionist, dental assistants and dental inventories. The division breakdown as follows: Total Orthodontic Services Basic Dental Services 30,000 (22,000) Gum Treatment Services 65,000 (35,000) 115,000 (47,000) 210,000 (104,000) 8,000 30,000 68,000 106,000 Revenue Divisional Costs Divisional Contribution Common Costs Divisional Profits Investment (20,000) (20,000) (20,000) (60,000) (12,000) 10,000 48,000 46,000 21,000 30,000 40,000 91,000 Assume required rate of return is 10% Required: (a) Calculate the ROI and RI for all three dental divisions