Residual income, ROI, and EVA The following selected data pertain to Brannard Company's Construction Division for last year.

Sales $2,380,000

Variable costs $1,428,000

Traceable fixed costs $238,000

Average invested capital (assets) $3,570,000

Current liabilities $238,000

Required rate of return 15%

Marginal tax rate 36%

Weighted average cost of capital 12%

QN: 1. Calculate the residual income. $______

2. Calculate the return on investment. ______%

3. Calculate the economic value added. $______