Calculate EVA and ROC of a company with the following data. Long-term debt: 108 million Shareholders' equity : 325 million Interest expense : 12 million Net income : 63 million Weight Average Cost of Capital : 10\% Tax rate : 35% \$27.5 million and 18.78\% \$27.5 million and 16.35% $38.76 million and 18.78% $34 million and 16.35%