Items 1 and 2 are based on the following information:

The following information is available for Armstrong Enterprises for 2005:

Net operating profit (income) after taxes

$36,000,000

Depreciation expense

15,000,000

Change in net working capital

10,000,000

Capital expenditures

12,000,000

Invested capital (total assets – current liabilities)

100,000,000

Weighted average cost of capital

10%

What is the amount of the economic value added (EVA)?

  1. $20,000,000
  2. $26,000,000
  3. $15,000,000
  4. $36,000,000

What is the free cash flow for 2005?

  1. $36,000,000
  2. $30,000,000
  3. $29,000,000
  4. $26,000,000