The HFG Ltd operates three centres in the country of Maryland. Each centre offers dietary plans and fitness programs to clients under the supervision of fitness trainers. Residential accommodation is also available at each centre. The centres are located in the towns of Ayetown, Beetown and Ceetown. The company has a minimum required rate of return of $12\%.$ At present, the company does not allocate long term liabilities to the three separate centres. The tax rate is $30\%.$ The overall after tax weighted average cost of capital is $10\mathrm{.}6\%,$ which takes into account the relative weighting of both market value of equity and debt. Currently, the performance of a center manager is evaluated on the basis of Return on Investment $($ROI$).$ Each center calculates its ROI by using operating income $($before interest and tax$)$ divided by the total assets of the center. The marketing director stated that the Group's success depends on the quality of service provided to our clients and he believed that the number of compliant received from clients is a perfect performance measure.

The following financial data for HFG in respect of the year ended $31$ May $2022$

$\backslash$table$[[,$Income Statement,$],[,$AYE,BEETOWN,CEETOWN,Total$],[,$$$000,$$$000,$$$000,$$$000$