Tibbs Inc. had the following data for the year ending 12/31/07:
Net income = $300;
Net operating profit after taxes (NOPAT) = $400;
Total assets = $2,500;
Short-term investments = $200;
Stockholders' equity = $1,800;
Total debt = $700; and
Total operating capital = $2,300.
What was its return on invested capital (ROIC)?
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