For the year 2012, Richards Backpacks had income as follows:

Sales	$800,000
Less:
Cost of Goods Sold	480,000
Selling and Administrative Expenses	10,000
Interest Expense	2,000
Income Before Taxes	308,000
Less Income Taxes	61,600
Net Income	$246,400

Total assets were $1,604,000 and non-interest-bearing current liabilities were $4,000. The company has a required of return on capital equal to 12%.

1) Calculate NOPAT for Richards Backpacks.

2) Calculate invested capital for Richards Backpacks.

3) Calculate ROI for Richards Backpacks.