Exercise 12-7 Sipacore Mills is a division of Iowa Woolen Products. For the most recent year, Sipacore had net income of $19,300,000. Included in income was interest expense of $1,490,000. The operation's tax rate is 40 percent. Total assets of Sipacore Mills are $234,000,000, current liabilities are $51,500,000, and $36,000,000 of the current liabilities are noninterest bearing Calculate NOPAT, invested capital, and ROI for sipacore Mills. (Round R01 to 2 decimal places, eg, 15.25%.) NOPAT Invested capital ROI