Monfett Manufacturing earned operating income last year as shown in the following income statement:

Sales		$620,000
Cost of goods sold		316,000
Gross margin		$304,000
Selling and administrative expense		219,000
Operating income		$85,000
Less: Income taxes (at 40%)		34,000
Net income		$51,000

At the beginning of the year, the value of operating assets was $263,000. At the end of the year, the value of operating assets was $336,000. Monfett Manufacturing requires a minimum rate of return of 15%. Total capital employed equals $350,000 and actual cost of capital is 6%.

Calculate the following:

A. Residual income	$fill in the blank 1
B. EVA	$fill in the blank 2