Economic Value Added

E 13. Leesburg, LLP, is evaluating the performance of three divisions: Lake, Sumter, and Poe. Using the data that appear on the next page, compute the economic value added by each division, and comment on each division’s performance.

Lake

Sumter

Poe

Sales

$100,000

$100,000

$100,000

After-tax operating income

$10,000

$10,000

$20,000

Total assets

$25,000

$12,500

$25,000

Current liabilities

$5,000

$5,000

$5,000

Cost of capital

15%

15%

15%