Calculate ROI, Residual Income, and EVA for Each of the Investment

Essay

Calculate ROI, residual income, and EVA for each of the investment centers listed. (Round to two decimal places.)
$\begin{array}{lrr} & \text { Investment Center 1 } & \text { Investment Center 2 } \\\text { Pretax Operating income } & \$ 50,000 & \$ 70,000 \\\text { Assets invested } & 125,000 & 180,000 \\\text { Income taxes } & 15,000 & 21,000 \\\text { Cost of capital in dollars } & 13,000 & 25,000 \\\text { Desired ROI } & 56 \% & 48 \%\end{array}$