You are an industry analyst for the energy sector. You are analyzing financial reports from two companies: Black Gold Corp. and New Energy Inc. Corporate tax for both firms is 35%. Your associate analyst has calculated and compiled in the following table, a list of important figures you need for the analysis:

	Black Gold Corp.	New Energy Inc.
EBIT	$ 268,800	$ 112,000
Depreciation	$ 92,004	$ 33,660
Total operating capital	$ 1,224,000	$ 636,480
Net investment in operating capital	$ 612,000	$ 265,200
WACC	11.85%	11.88%

What is the free cash flow and ROIC for New Energy Inc.?

		$ -437,280 and 14.27%
		$72,800 and 11.44%
		$-192,400 and 11.44%
		$174,720 and 14.27%