Use the following information to compute values for each of the following items. Net farm income $36,000 Opportunity cost of labor $16,000 Average equity $220,000 Opportunity cost of management $8,000 Average asset value $360,000 Family living expenses $20,000 Interest expense $11,000 Income and social security taxes $4,000 Total revenue $109,500 Opportunity cost of capital 10% a) Rate of return on assets: b) Rate of return on equity: c) Operating profit margin ratio: d) Change in equity: $ e) Return to management: $ % %