Washington Company has two divisions: the Adams Division and the Jefferson Division. The following information pertains to last year's results:

	Adams Division		Jefferson Division
Net (after-tax) income	$623,150		$374,850
Total capital employed	4,720,000		3,510,000

Washington's actual cost of capital was 12%.

Required:

1. Calculate the EVA for the Adams Division. If required, enter a negative EVA as a negative number by entering your answer with the minus sign. $

2. Calculate the EVA for the Jefferson Division. If required, enter a negative EVA as a negative number by entering your answer with the minus sign. $