Golden Gate Construction Associates, a real estate developer and building contractor in San Francisco, has two sources of long$-$term capital: debt and equity. The cost to Golden Gate of issuing debt is the after$-$tax cost of the interest payments on the debt, taking into account the fact that the interest payments are tax deductible. The cost of Golden Gate$$s equity capital is the investment opportunity rate of Golden Gate$$s investors, that is$,$ the rate they could earn on investments of similar risk to that of investing in Golden Gate Construction Associates. The interest rate on Golden Gate$$s $$68$ million of long$-$term debt is $6$ percent, and the company$$s tax rate is $40$ percent. The cost of Golden Gate$$s equity capital is $15$ percent. Moreover, the market value $($and book value$)$ of Golden Gate$$s equity is $$83$ million.

The company has two divisions: the real estate division and the construction division. The divisions$$ total assets, current liabilities, and before$-$tax operating income for the most recent year are as follows:

Division Total Assets Current Liabilities Before$-$Tax Operating Income

Real estate $ $95,000,000$ $ $5,100,000$ $ $21,400,000$

Construction $68,400,0003,100,00018,300,000$

Required:

Calculate the economic value added $($EVA$)$ for each of Golden Gate Construction Associates$$ divisions.

Note: Round your weighted$-$average cost of capital to $3$ decimal places $($i$.$e$.\mathrm{.}123).$ Enter your answers in millions rounded to $3$ decimal places $($i$.$e$.$ $$1,234,000$ should be entered as $$1\mathrm{.}234).$