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. Consumer $46,000 Commercial Sales revenue Divisional income Divisional investment Current liabilities R&D $73,000 9,300 9,555 33,500 36,750 3,400 3,400 3,200 3,400 Required: Evaluate the performance of the two divisions assuming UEI 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?