Your consultant's report to the Board of Directors of the llakellore Brea advising on a suitable method of performance appraisal for Divisional llanag report should cover the following: a} Dene and calculate. for each division controllable return on capital em controllable residual income= and state any assumptions or reservations abo you have used in your calculations. b} Discuss the advantages and disadvantages of using each of the three co approaches to UM performance appraisal. c} Suggest how CM could determine the required level of performance in each c d} Demonstrate how the use of each of the three measures would aect each D regarding whether to accept the potential investment opportunity. Highlight ' TWhether or not the DMs decision would be consistent with the overall Gro shareholder value maximisation