3. The following data are available for Liu Corp.: Sales Revenue $1,200,000 Total Asset Cost $5,800,000 Current Value of Fixed Assets 2,800,000 Target Rate Of Return 14% Income Tax Expense 85,000 Direct Variable Costs 610,000 Avoidable Fixed Costs 180,000 Unavoidable Fixed Costs 70,000 Net Income ? After Tax Cost of Capital 11% Before Tax Cost of Capital 14% Required: Calculate the following: (a) Segment margin (b) Return on investment (c) Residual income (d) Economic value added