Waldorf Company has two sources of funds: long - term debt with a market and book value of $5,300,000 issued at an interest rate of 12%, and equity capital that has a market value of $4,100,000 (book value of $2,100,000). Waldorf Company has profit centers in the following locations with the following operating incomes, total assets, and current liabilities. The cost of equity capital is 12%, while the tax rate is 35%.

What is the EVA@ for Cedar Rapids? (Round intermediary calculations to four decimal places.) A. $210,400 B. $243,142 C. $460,142 D. $403,000