(a) (i) Net profit 1
Add back depreciation 1
Add back HO costs 1
Controllable profit 1
Average assets 1
ROI 1
–––
6
–––

(ii) Discussion 6
–––

(b) (i) Controllable profit 1
Imputed interest 1
RI 1
Comment 1
–––
4

(ii) Advantages/disadvantages 4