Daigneault Designs has the following amounts listed on their Form 941: 
What amounts belong in Column 2, Lines 5a and 5c?
Definitions:
Return on Assets
A financial ratio indicating how profitable a company is relative to its total assets.
Weighted Average Cost of Capital
An average representing the expected return on all of a company's securities, weighted according to the proportion each contributes to the total capital structure.
Systematic Risk
The risk inherent to the entire market or market segment, also known as market risk.
Levered Firms
Companies that use debt in their capital structure alongside equity.
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