Duval Manufacturing recently reported the following information: Net income $ 640,000 ROA 8% Interest expense $ 192,000 Accounts payable and accruals $1,000,000 Duvals tax rate is 35%. Duval 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)