Hicom Auto Sdn Bhd $($HASB$)$ is a car distributor for the brand of Volkswagen in Malaysia. The company's strategy for the year is to gain market share by $10\%$ as compared to the last year's share of the same group of vehicles in the market.

HASB currently operates six car showrooms. Four are located in Kuala Lumpur and two are located in Penang. Below are the yearly data for the branch performance in the two regions $($value in Ringgit Malaysia$).$

Sales

Penang

Kuala Lumpur

Average operating assets

Operating income

$360,000$

$420,000$

Required:

$1.$ Calculate the Return on Investments $($ROI$)*$ for each regions and explain the results.

$2.$ Discuss the importance of using the quantitative measures in evaluating HASB's performance.

$3.$ Suggest appropriate qualitative measures for HASB if it plans to used it for performance evaluation. Justify.

$4.$ What are other methods that an accountant can propose in order to evaluate the ROI for its business operation?

$5.$ Refer to question in $(4)$ above, what are your proposals to justify and influence the management to support and approve your determination?

$*$ROI$-$ Operating Income $/$ Average Assets