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. Commercial Consumer $52,000 5,985 31,500 1,800 2,000 Sales revenue $32,000 Divisional income 5,700 30,000 2,000 2,000 Divisional investment Current liabilities R&D Required: Evaluate the performance of the two divisions assuming UEl uses return on investment (ROI) ROI of Consumer division ROI of Commercial division Which division performed better? Commercial Consumer $79,000 10,710 38,250 3,600 3,800 Sales revenue $50,000 9,660 34,500 3,800 3,800 Divisional income Divisional investment Current liabilities R&D Required: Evaluate the performance of the two divisions assuming UEl uses residual income. (Enter your answers in dollars rounded to 1 decimal place.) RI of Consumer division RI of Commercial division Which division performed better? Commercial Consumer $67,000 8,460 35,250 Sales revenue $42,000 8,300 32,500 3,000 3 ,000 Divisional income Divisional investment 2,800 3,000 Current liabilities R&D Required: Evaluate the performance of the two divisions assuming UEl uses economic value added (EVA). (Enter your answers in dollars rounded to 1 decimal place.) EVA of Consumer division EVA of Commercial division Which division performed better