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).