The financial performance of the Snack Division and Meal Box Division for the first half of 2022 is presented below:

	Snack Division	Meal Box Division
Sales	500,000	1,250,000
Costs of sales	278,000	850,000
Operating expenses	185,000	273,000
Imputed Interest Rate	10%	10%

The production factory of Keto Heaven includes a cooking space, a cooling room, and a freezer room. The cooking space costs $300,000 and 2/3 of the cooking space is used by the Meal Box Division and 1/3 is used by the Snack Division. The cooling room's historical cost is $50,000, and the freezer room's historical cost is $100,000. The cooking spaces, cooling, and freezer rooms were built in 2012, and are expected to be fully depreciated in 20 years using the straight-line method. Other assets are valued at $150,000 and are generally shared equally between the two divisions. The expected ROI for both divisions is 40% due to this rate being the average ROI of the health food industry. Required: 4a. Using the information provided in Part A and E, calculate the net profit and invested capital for each division. 4b. Calculate the Return on Investment, Return on Sales, Investment Turnover, and Residual Income for the two Divisions for the first half of 2022. 4b. Comment on the relative reperformance of the two divisions. 4c. Peter, the CEO, wants to motivate both Division Directors by linking their ROI to a bonus. Should Alan and Sophie's incentive plan be solely based on the ROI? Explain your answer.