Broward Manufacturing recently reported the following information:

Net income	$230,000
ROA	6%
Interest expense	$78,200
Accounts payable and accruals	$1,050,000

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).