Macon Mills is a division of Bolin Products, Inc. During the most recent year, Macon had a net income of $37 million. Included in the income was interest expense of $2,700,000. The company's tax rate was 40%. Total assets were $469 million, current liabilities were $99,000,000, and $70,000,000 of the current liabilities are noninterest bearing.

What are the invested capital and ROI for Macon? Enter your answer in whole dollar. Round "ROI" answer to two decimal places.

Invested Capital	$fill in the blank 1
ROI	fill in the blank 2%