From January to November, the YJ business generated USD 600 in sales and USD 60 in profit with USD 400 in operating assets. YJ is considering whether to start a new project in December, and the project scheduled for December will require additional assets of 100 USD (to be purchased with a loan), estimated sales of 120 USD, and expected profit of 12 USD. At the beginning of the year, in an official document issued to each business division, including YJ, the headquarters instructed that "all projects must have a minimum rate of return of 10%". In this case, write the correct answer to the following question. 

 

Questions

(1) Write down YJ's  what is the return on assets (ROA) for the period from January to November, and when YJ carries out a new project in December, what is the return on assets (ROA) for YJ for the entire period from January to December? Write whether If  Headquarters evaluates YJ's performance based on the rate of return on assets, please write whether or not YJ will carry out a new project in December. 

(2) Write down what is YJ's economic value added (EVA) for the period from January to November, and what is the economic value added (EVA) of YJ for the entire period from January to December when YJ carries out a new project in December  Write whether If  Headquarters uses YJ's performance evaluation as the standard for economic value added, please write whether or not YJ will carry out a new project in December.