334 CIM Co (Sep/Dec 15 amended)

Sir this is an extract from Qs 334 in BPP.
Cardale Industrial Metal Co (CIM Co) is a large supplier of industrial metals. The company is split into two divisions: Division F and Division N. Each division operates separately as an investment center, with each one having FULL CONTROL over its non-current assets. In addition, both divisions are responsible for their own current assets, controlling their own levels of inventory and cash and having full responsibility for the credit terms granted to customers and the collection of receivables balances. Similarly, each division has full responsibility for its current liabilities and deals directly with its own suppliers.

The following figures relate to the year ended 31 August 20X5:
Division F Division N
$’000 $’000
Sales 14,500 8,700
Controllable profit 2,645 1,970
Less apportionment of Head Office costs
(1,265) (684)
Net profit 1,380 1,286
Non-current assets 9,760 14,980
Inventory, cash and trade receivables
2,480 3,260
Trade payables 2,960 1,400

During the year ending 31 August 20X5, Division N invested $6.8 million in new equipment, including a technologically advanced cutting machine, which is expected to increase productivity by 8%per annum.
A)Required to find CLOSING ROI of each division

((Sir shouldn’t we include the investment of 6.8million in capital invested for finding ROI in Division N? But in the answer they don’t include the new investment saying it is out of the control of the divisional manager but it is clearly stated the divisional managers have full control over non current assets as well. Please help..))