RI – Apple Co BPP

Hello Sir,

Hope you are well. Apologies if this a silly question but I am struggling with the below:

An investment centre in Apple co generate a profit of £24k. You have been given the following additional information about the investment centre:
Working capital 20k
Non- current assets at cost 230k
Accumulated dep £170k
Carrying value £60k

For the 1st question, which was what is the ROI we used £80k for the capital employed (20K + 60k)
Which I understand but then the next question which is related said:

An investment in a non-current asset could be made which would result in a capital employed figure of £100k. The investment would result in a new profit figure of £35k for the division. If the investment is made, what would the RI be for the investment centre if cost of capital is 12%.

I thought I had to add the £100k onto the previous £80k before working out the imputed interest but in the answer they used £100k only.

Is it because they didn’t say “additional”, which would then mean the £100k is the new total capital employed? It is quite confusing because for the profit they said “new”, so it was obvious to use this figure.

Thank you in advance.