BEP, ROE, AND ROIC

Broward Manufacturing recently reported the following information:

Net income	$790,000
ROA	8%
Interest expense	$268,600
Accounts payable and accruals	$950,000

Broward's tax rate is 40%. Broward finances with only debt and common equity, so it has no preferred stock. 40% of its total invested capital is debt, while 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). Round your answers to two decimal places.

*** For BEP my answer is 16.05% (answer key states its correct)

***For ROE my answer is 13.33% & for ROIC my answer is 9.63% (answer key states its WRONG)