Cape Cod Lobster Shacks, Inc. (CCLS) is a seafood restaurant chain operating throughout the northeast. The company has two sources of long-term capital: debt and equity. The cost to CCLS of issuing debt is the after-tax cost of the interest payments on the debt, taking into account the fact that the interest payments are tax deductible. The cost of CCLSs equity capital is the investment opportunity rate of CCLSs investors, that is, the rate they could earn on investments of similar risk to that of investing in Cape Cod Lobster Shacks, Inc. The interest rate on CCLSs $80 million of long-term debt is 9 percent, and the companys tax rate is 40 percent. The cost of CCLSs equity capital is 14 percent. Moreover, the market value (and book value) of CCLSs equity is $120 million. Cape Cod Lobster Shacks, Inc. consists of two divisions, the properties division and the food service division. The divisions total assets, current liabilities, and before-tax operating income for the most recent year are as follows:

Division		Total Assets					Current Liabilities					Before-Tax Operating Income
Properties		$	145,000,000				$	3,000,000				$	29,000,000
Food Service			64,000,000					6,000,000					15,000,000

Question: Calculate the economic value added (EVA) for each of CCLSs divisions. (Do not round intermediate calculations. Enter your answers in millions rounded to 4 decimal places