Case Tractor Company allows its divisions to operate as autonomous units. Their results for the current year were as follows:

Plows

Tractors

Revenues

$2,250,000

$500,000

Current assets

800,000

152,500

Capital assets

1,000,000

400,000

Current liabilities

350,000

75,000

Net operating income

220,000

60,000

After-tax income

143,000

39,000

Weighted average cost of capital

8.5%

8.5%

Required: (4)

Compute the following for the Plows division

a.return on sales

b.return on investment based on total assets employed

c.economic value added