(ii) The percentage change in revenue, total costs and net assets during the year ended 31

(ii) The percentage change in revenue, total costs and net assets during the year ended 31 May 2008 that

would have been required in order to have achieved a target ROI of 20% by the Beetown centre. Your

answer should consider each of these three variables in isolation. State any assumptions that you make.

(6 marks)

(ii) The ROI of Beetown is currently 13·96%. In order to obtain an ROI of 20%, operating profit would need to increase to(20% x $3,160,000) = $632,000, based on the current level of net assets. Three alternative ways in which a targetROI of 20% could be a