Frigate Co. compiled the following information concerning its West Division for 2014:

Sales revenue	$11,500,000	Customer development costs	$640,000
Invested capital	12,400,000	Current liabilities-interest bearing	150,000
NOPAT	680,000	Current liabilities-non-interest bearing	240,000

Customer development costs incurred during 2013 and 2014 totaled $450,000, and $500,000 respectively. The company's notes indicate its amortization policy is 5 years. Frigate has a 5.8% cost of capital, a 7.1% required rate of return, and a 32% income tax rate.

A. How much is EVA the West Division for 2015?