Salsa Grocery has two divisions. One division, STORES, sells groceries through traditional grocery stores. The second division, CYBER, was formed two years ago and sells groceries through an online grocery ordering service. Data for the past year for the two divisions are as follows:

a. Evaluate the two divisions in terms of EVA.
b. Explain why it might be better to evaluate the CYBER division in terms of a balanced scorecard rather than just focusing on EVA.
c. Identify at least one measure from each of the business process and customer perspectives of the balanced scorecard that could be used to evaluate the performance ofCYBER.

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STORES CYBER Total assets Current liabilities Net income (loss) Weighted-average cost of capital $120,000,000 $15,000,000 4,500,000 2,500,000 10,000,000 1,000,000 10% 8%