JIV, Inc., is a company with two segments, X and Y. Its revenues and expenses for 2009 follow:

	Segment X	Segment Y	Total
Net sales	$ 96,000	$ 144,000	$ 240,000
Direct expenses:*
Cost of goods sold	45,000	99,000	144,000
Selling	13,680	7,200	20,880
Administrative:
Uncollectible accounts	3,000	1,800	4,800
Insurance	2,400	1,200	3,600
Interest	480	240	720
Indirect expenses (all fixed):
Selling			18,000
Administrative			25,200
* All the direct expenses are variable except insurance and interest, which are fixed.

Assuming the WACC of the company is 18% and the tax rate is 40%, what must be the average operating assets of X division to have an EVA of $25,000?