(Time recommen The Segmented Profit and Loss Statement for MU Ltd is presented below: Soccer Merchandise Division Soccer Equipment Division Total Company Sales Revenue $615,500 $519,200 $1,134,700 Less: Variable Costs $280,400 $214,000 $494,400 Contribution Margin $335,100 $305,200 $640,300 Less: Traceable Fixed $83,850 $53,950 $137,800 Costs Division Segment Margin $251,250 $251,250 $502,500 Less: Common Fixed Costs $82,500 Net Profit $420,000 Required: a) If the Soccer Equipment Division increased its sales by 10%, how much would MU Ltd's net profit change and what would the final net profit figure be? Assume that all cost behaviour patterns remained constant. When calculating any ratios, round to 2 decimal places (example 22.53%) (3 marks) b) The CEO wants to design a more effective performance management system to evaluate the performance of the Division Managers beyond simply using financial measures. Provide at least two possible non-financial indicators that can be used to evaluate the performance of these managers and explain why these indicators are better than traditional financial measures. (2 marks) Note: Show all working out and clearly distinguish between your responses to part a) and b)