The following selected data pertain to Coburg Companys furniture division for last year:

Sales		$5,323,000
Variable costs		$2,969,000
Traceable fixed costs		$894,000
Average invested capital (assets)		$7,300,000
Current liabilities		$497,000
Required rate of return		15%
Marginal tax rate		29%
Weighted average cost of capital		12%

Calculate the residual income.

Residual income

$

Calculate the return on investment.

ROI

%

Calculate the economic value added.

EVA

$