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 11%. a. Calculate the plant's EVA. (Enter your answer in millions rounded to 2 decimal places.) b. As the table above shows, the plant is carried on Androscoggin's books at $49.22 million. However, it is a modern design, and could be sold to another copper company for $94 million. How should this fact change your calculation of EVA? (Negative answers should be indicated by a minus sign. Enter your answer in millions rounded to 2 decimal places.)