Marshall King is a financial analyst for Environmentally Friendly Securities, Inc., which specializes in portfolio management for clients who prefer to invest in companies which engage in sustainable manufacturing practices. He wishes to evaluate two firms, Taft Solar Panels, Inc. and Johnson Windturbines Company, based on economic value (EVA). Taft Solar Panels has net operating profits after taxes (NOPAT) of $19.5 million, total capital of $60 million, and a 9% cost of capital. On the other hand, Windturbines Company has NOPAT of $24 million, total capital of $120 million, and a 12% cost of capital. The firm with the better record of shareholder value creation, accurate to one decimal place, has an EVA of