Comparator assembles computer equipment from bought in components and distributes them to various wholesalers and retailers. It has recently subscribed to an interfirm comparison service. Members submit accounting ratios as specified by the operator of the service, and in return, members receive the average figures for each of the specified ratios taken from all of the companies in the same sector that subscribe to the service. The specified ratios and the average figures for Comparator$$s sector are shown below. Ratios of companies reporting a full year$$s results for periods ending between $1$ July $20$X$3$ and $30$ September $20$X$3$: Return on capital em