Required: (a) For each division, for the year ended 31 August 2015, calculate the appropriate closing return on investment (ROI) on which the payment of management bonuses will be based. Briefly justify the figures used in your calculations. Note: There are 3 marks available for calculations and 2 marks available for discussion. (5 marks)

(b) Based on your calculations in part (a), calculate each managers bonus for the year ended 31 August 2015.