$1.$ How would you evaluate the four recommendations made by the MBA team? For the calculations of these four recommendations, you can use the four tabs in the spreadsheet $($named "variance reduction", "decentralized ordering" location pooling" and "local sourcing"$).$

$2.$ Consider the following values in your calculation: net operating profit, return on sales, capital employed and ROCE across all options $($i$.$e$.,$ all tabs in your spreadsheet$).$ What is the best option based on these values? Justify your answer.