Following are financial statement numbers and select ratios for Rocket Corp. for fiscal 2019.

($ millions)

Total Revenues

Net Operating Profit After Tax (NOPAT)

Net Operating Assets (NOA)

Forecast assumptions & other Financial Information are as follows:

Revenue Growth

Net Operating Profit Margin (NOPM)

Net Operating Asset Turnover (NOAT)

Terminal Growth Rate

Discount Rate (WACC)

Shares Outstanding (millions)

Stockholders Equity

Net Nonoperating Obligations (NNO)

a) use the Residual Operating Income (ROPI) model to estimate the value of Rocket's Equity per share at fiscal year end.

b) Rocket Corp shares closed at $76.64 per share at the end of 2019. How does your valuation compare with the closing price?

What may cause any difference in the prices?