6 Universal Electronics, Inc. (UEI), which started operations one year ago, has two divisions: Consumer and Commercial. Both divisions invest heavily in R&D, which is assumed to benefit five years. R&D spending is made uniformly throughout the year. UEI has a cost of capital of 11 percent. Selected financial information for the two divisions (in thousands of dollars) for the year just completed follows. 20 points Sales revenue Divisional income Divisional investment Current liabilities R&D Consumer $32,000 Commercial $52,000 5,700 30,000 2,000 2,000 5,985 31,500 1,800 2,000 eBook Print Required: Evaluate the performance of the two divisions assuming UEI uses residual income. (Enter your answers in dollars rounded to 1 decimal place.) References RI of Consumer division RI of Commercial division Which division performed better?