The table below shows a condensed income statement and balance sheet for Androscoggin Copper's Rumford smelting plant figures in $ millions). Assume the cost of capital is 12%. Assets, December 31, 2018 Net working capital $ 6.89 Income Statement for 2018 Revenue $58.56 Raw materials 18.53 cost Operating cont 20.90 71.23 Depreciation 4.31 Investment in plant and equipment Less accumulated depreciation Net plant and equipment 21.20 Pretax income $50.03 Tax at 218 Net income $14.82 3.11 $11.71 Total assets $56.92 a. Calculate the plant's EVA. (Enter your answer in millions rounded to 2 decimal places.) EVA million b. As the table above shows, the plant is carried on Androscoggin's books at $50.03 million. However, it is a modern design, and could be sold to another copper company for $85 million. How should this fact change your calculation of EVAZ (Negative answers should be indicated by a minus sign. Enter your answer in millions rounded to 2 decimal places.) EVA million