Macon Mills is a division of Bolin Products, Inc. During the most recent year, Macon had a net income of $40 million. Included in the income was interest expense of $2,800,000. The company’s tax rate was 40%. Total assets were $470 million, current liabilities were $104,000,000, and $72,000,000 of the current liabilities are noninterest bearing. What are the invested capital and ROI for Macon?