R & J Machine is one of Canada's top providers of marine docking and lift solutions. Quality workmanship, specialized materials, and innovative design is what makes the company the superior choice for docks, boat lifts and marine railways. R & J Machine operates three divisions: Boat Lifts, Marine Railways and Design Build Services. Each division's manager has the authority to make investments as needed and is evaluated based largely on ROI. For the fiscal 2020, Bo:t Lifts division reported the following results: Sales $250,000 Variable costs 162,500 Controllable fixed costs 80,300 Average operating assets 90,000 Instructions (a) Assume that the manager of Boat Lifts division is able to increase sales by $40,000. Further assume that this is possible without any increase in operating assets or controllable fixed costs. Compute the base-line and the adjusted ROls. What should the manager do? (8 marks) (b) Consider the balanced scorecard. Explain what the purpose of the internal process perspective is. Provide an example. (3 marks) (c) Explain what profit center is