Sanchez Company Reports the Following Information The Adjusted Figures Reflect Adjustments Used by Stern Stewart

Multiple Choice

Sanchez Company reports the following information:
$\begin{array} { l } \text {Net operating profit after taxes }&\$500,000 \\ \text {Adjusted net operating profit after taxes }&\$670,000 \\ \text {Average invested capital }&\$ 500,000\\ \text {Adjusted average invested capital }&\$700,000 \\ \text { After-taxcost of capital}&10\%\\\end{array}$

The adjusted figures reflect adjustments used by Stern Stewart & Company.What is the EVA for Sanchez Company?

A) $430,000
B) $450,000
C) $600,000
D) $620,000