Fibertec is Canada's leading manufacturer of high-performance, high energy efficient fiberglass windows and doors for the residential and commercial markets. The company has been operating for more than 25 years and is located just outside of Toronto, Ontario. Fibertec various lines of business are classified as investment centers. All investment centers are expected to earn a minimum of 8% return before income taxes. WACC is set to be 7%. The 2022 operating statement of the Windows Division follows:

Statement of Income
For Year Ended Mar. 31, 2022
(in '000s)
Net Sales		$1,750
Cost of Goods Sold		1,300
Gross Margin		450
Less: Administrative expenses	$12
Rent expense	76
Marketing expense	45
Research and development expense	53
Depreciation expense	35
Other operating expenses	8	229
Net operating profit		221
Less: Interest expense		19
Income before tax		202
Less: Income tax (at 35%)*		71
Net profit after tax		$131

^{* Assume cash taxes} The partial comparative statement of financial position of the Windows Division follows:

Statement of Financial Position (partial)
	2022	2021
Assets:
Cash	$35	$31
Net accounts receivable	190	210
Inventory	190	185
Other current assets	70	68
Total current assets	485	494
Property, plant, and equipment (net)	605	620
Intangible assets	128	110
Other long-term assets	120	90
Total assets	$1,338	$1,314

1. Calculate the return on investment (ROI) for the Windows Division. Interpret the results. 2. Calculate the residual income (RI) for the Windows Division. Interpret the results. 3. Calculate the economic value added (EVA) for the Windows Division. Interpret the results.