Keller Cosmetics maintains an operating profit margin of $6\%$ and asset turnover ratio of $3.$

a$.$ What is its ROA?

Note: Round your answer to $2$ decimal places.

b$.$ If its debt$-$equity ratio is $1,$ its interest payments and taxes are each $$8,900,$ and EBIT is $$24,500,$ what is its ROE?

Note: Do not round intermediate calculations. Round your answer to $2$ decimal places.