For fiscal year 2020, Royal Division of Emerson LTD had income as follows:

Sales revenue$43,000,000

Expenses:

Cost of goods sold$28,400,000

Selling and administrative expense5,600,000

Interest expense1,100,00035,100,000

Income before taxes7,900,000

Income tax expense2,765,000

Net income$5,135,000

The Royal Division's total assets were $89,000,000 and its current liabilities totaled $3,200,000 with $700,000 of these being interest-bearing. The company has a required rate of return of 9 percent and a cost of capital of 7.2 percent.

Calculate NOPAT, invested capital, and return on investment for Regency Division and comment on the company's performance.