BEP, ROE, AND ROIC Broward Manufacturing recently reported the following information:

Net income	$615,000
ROA	10%
Interest expense	$202,950
Accounts payable and accruals	$950,000

Browards tax rate is 30%. Broward finances with only debt and common equity, so it has no preferred stock. 40% of its total invested capital is debt, and 60% of its total invested capital is common equity. Calculate its basic earning power (BEP), its return on equity (ROE), and its return on invested capital (ROIC).