Exercise 14-31 (Static) Comporing Business Units Using ROI (LO 14-2) 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 copitat of 11 percent. Selected financial information for the two divisions in thousands of doltars) for the year just completed follows. Required: Evaluate the performance of the two divisions assuming UEl uses return on investment (RO)