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%

1. Calculate the residual income. $______

2. Calculate the return on investment. ______%

3. Calculate the economic value added. $______