A firm's most recent sales are $1 million, and COGS are 60% of the sales. In terms of other expenses, the firm has incurred SG&A expenses worth $100,000, depreciation expenses worth $50,000 and interest expenses worth $50,000. The firm's dividend payout ratio is 40%. The tax rate is 25%. The firm has total liabilities worth $500,000 and total assets worth $1.5 million. How much the firm has paid in dividends to its shareholders? What is the firm's ROE