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ROCE and EPS Calculation and Interpretation You are given the following data for Good Company Inc. for 2004, 2005, and 2006 (amounts in thousands). 2006 2005 2004 Net income Average number of common shares outstanding Average oommon shareholders equity 445 $402 $345 135 134 132 $1,231 S964 $735 a. Calculate ROCE for the three years. b. Calculate basic EPS for the three years c. Interpret your findings for both ROCE and EPS