Exercise $25\mathrm{.}4($Algo$)$ ROI versus EVA Measures $($LO$25-2,$ LO$25-3,$ LO$25-4)$

Bailey uses ROI to measure the performance of its operating divisions and to reward its division managers. A summary of the annual reports from two of Bailey's divisions is provided below. The company's weighted$-$average cost of capital is $12$ percent.

$\backslash$table$[[,$Division A$,$Division B$],[$Total assets,$$6,240,000,$$$8,510,000$