The finance director of a company has noticed that the return on capital employed (ROCE) for the last quarter of 20X0 was higher than the average for the year ended 31 December 20X0. Which TWO of the following would explain this? The company's business is seasonal, with higher sales and profits in the second and fourth quarters The purchase of land for future development financed by a loan in December 20X0 The purchase and use of raw materials from a cheaper supplier from October 20X0 onwards An increase in the bank overdraft rate of interest with effect from November 20X0