This is all the information I was given for the problem $(7$ points$)$ Continulng with SWA Inc. from the previous page, $5$WA's manager compensation is an$(6$ points$)$ SWA Inc. operates with three divisions: Thalland, VIetnam, Talwan. Below are selected

results for each division over the last two years.

a$.$ Calculate Retum on Assets $($ROA$)$ for SWA InC. In $2023$ and $2022($report percentages rounded two

decimals$].$

b$.$ Calculate Return on Sales $($ROS$)$ for SWA. Inc. In $2023$ and $2022($report percentages rounded two

decimals$].$

c$.$ Industry Averages are $16\%$ for ROA and $20\%$ for ROS in $2023$ and $2022.$ Dlscuss SWA. Inc.$\text{'}$s

performance compared to Industry averages $($do not repeat calc's from above$).$

annual salary and qualifying bonus award. Managers qualify for the bonus award when their division

ROA equals or exceeds SWA Inc. ROA. The bonus is calculated as SWA Inc. Residual Income divided by

the number of qualifying managers who then share equally in the bonus pool. Residual Income is

defined as Operating Income minus an Interest charge of $10\%$ of Average Total Assets.

a$.$ For $2023,$ calculate each division's ROA and identify which divisions qualify for the bonus pool

$($report percentages rounded two decimals$).$

b$.$ Calculate the $2023$ bonus pool amount for total SWA Inc. and the bonus amount per manager.

c$.$ Based on your analysis, Identlfy "Yes" or $"$No$"$ If the bonus compensation plan helps SWA Inc. be

goal congruent. Next dlscuss the reasons for your answer.