Back Mountain Industries (BMI) has two divisions: East and West. BMI has a cost-of-capital of 16.3%. Selected financial information (in thousands of dollars) for the first year of business follows:

		East			West
Sales revenue	$	1,650		$	6,300
Income		330			520
Investment (beginning of year)		2,650			3,650
Current liabilities (beginning of year)		330			330
R&D expenditures (note a)		825			530

^a R&D is assumed to benefit two periods. All R&D is spent at the beginning of the year.

Required:

Evaluate the performance of the two divisions assuming BMI uses return on investment (ROI). (Round your answers to two decimal places.)

	east %	West %
ROI