Exercise 14-33 (Algo) Comparing Business Units Using Economic Value Added (EVA) (LO 14-4) 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. UEl 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. Consumer Commercial Sales revenue $34, 000 $ 55 , 000 Divisional income 6,300 6, 450 Divisional investment 30,500 32, 250 Current liabilities 2,200 2,000 R&D 2, 200 2,200 Required: Evaluate the performance of the two divisions assuming UEl uses economic value added (EVA). (Enter your answers In thousands of dollars rounded to 1 decimal place.) EVA of Consumer division EVA of Commercial division Which division performed better?