Back Mountain Industries (BM) has two divisions: East and West. BMI has a cost of capital of 20 percent. Selected financial information (in thousands of dollars) for the first year of business follows: aR\&D is assumed to benefit two periods. All R\&D is spent at the beginning of the yeat. Required: a-1. Evaluate the performance of the two divisions assuming BMI uses residual income. (Enter answers in thousands of dollars. Negative amounts should be indicated by a minus sign.) a-2. Which division had the better performance? West East