The fallowing information related to the operating performance of the three divisions of the company for the year ending 2015 A B C Operating profit (Rs.) 50,000 50,000 50,000 Investment (Rs.) 4,00,000 5,00,000 6,00,000 Sales (Rs.) 24,00,000 20,00,000 16,00,000 No. of employees of division A B and C are 22,500 & 12,000 and 10,500 respectively a) Using the rate of return on investment and residual income as the criteria, determine which is the most profitable division? b) Which of the two measures in your opinion gives the better indication of the performance of the company?