Youth Cheetah Academy is one of tuition centre in Malaysia. They started their operation since 2021 and have several branches at Kuala Lumpur. Shah Alam and Klang. Below is the information for each branch: Kuala Shah Klang Lumpur Alam Sales (RM) 320,800 225,450 285,300 Operating Assets (RM) 540,000 350,000 425,000 Minimum required rate of returns (%) 8 12 14 Additional information: i. The contribution margin recorded for each branch is 40% of their sales values. ii. The fixed expenses recorded on each project is equivalent to 15% on the value of their operating assets. Required: (a) Determine each branch's performance using the following method: i. Return on investment (ROI). (8 marks) ii. Residual income (RI). (6 marks) (b) If the company need to maintain ONE (1) branch, advise the management team which branch will be the best choice based on your answer in (a)i. (3 marks) (c) If the company need to maintain ONE (1) branch, advise the management team which branch will be the best choice based on your answer in (a)ii. (3 marks) (d) Suggest THREE (3) ways in which the least profitable investment portfolio may increase the value of its ROI. (3 marks) MANAGERIAL AND COST ACCOUNTING 3/10 CONFIDENTIAL (e) Youth Cheetah Academy is a private tutoring center. Suggest ONE (1) example of its cost centre and revenue centre. (2 marks)