please answer a and b thank you

a) Below are selected ratios for three companies which operate in three different industries: Discount Retail Store, Drug and Utility. Industry A B C COGS/Sales 80% 58% n/a R&D/Sales 0% 7% 0.1% Advertising/Sales Not defined 3% 0.1% Interest/Sales 0.9% 1% 6% Net Income/Sales 2.5% 10% 10% Return on Assets 8.5% 10.6% 7.2% Inventory Turnover 5.5 4 n/a Accounts receivable 100 6 9 turnover Long term debt/equity 60% 50% 92% n/a= not applicable Identify which industry each of the companies A, B and C operate in. Give TWO (2) reasons for each of your selections. (9 marks) b) Use the following information for ABC incorporated: Items Value (RM'ooo millions) Assets 200 Shareholder Equity 118 Sales 225 Net Income 18 Interest Expense 2 i) Discuss and appraise the value of ABC Incorporated's return on equity? (5 marks) ii) Assuming net income is not given, if ABC's net profit margin is 10%, appraise the value of ABC's return on equity (ROE). (4 marks) c) The Majestic Blind Co. sells its finished product for an average of $35 per unit with a variable cost per unit of $21. The company has fixed operating costs of $1,050,000. You are required evaluate the firms' operating breakeven point in units and dollars. In addition, using 100,000 units as a base, appraise the firm's degree of operating leverage (7 marks)