(a) Explain the difference between ROI and EVA as a performance measure, other than their units (% vs. $). (b) If in a given year a division has a positive ROI but a negative EVA, what would that mean? Explain specifically why this would happen with respect to the return (%; e.g., ROI) and cost of capital (%) of the division. (Hints: Refer to my lecture video and class notes in Session VII: Performance Measurement - EVA & MVA.)