Duval Manufacturing recently reported the following information:

net income: $600,000

ROA: 8%

Interest Expense :$225,000

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 stocks. 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).