The following table provides forecasted earnings and dividends per share for XPQ Manufacturing Inc. from 2001 to 2005 . Beyond the forecasted period, the residual earnings are expected to grow at 5% indefinitely. If the current required rate of return is 9%, calculate the Return of Capital Employed (ROCE) for each year from 2001-2005 and the value per share at the end of 2000 . (15 marks)