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	$ 278,800	$ 102,000
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 the Black Gold Corp?

	a	$ -430,780 and 14.81%
	b	$66,300 and 10.42%
	c	$181,220 and 14.81%
	d	$-198,900 and 10.42%