Duval Manufacturing recently reported the following information

Net income	$440,000
ROA	12%
Interest expense	$154,000
Accounts payable and accruals	$1,000,000

Duval's 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) Round your answers to two decimal places.