Back Mountain Industries (BMI) has two divisions: East and West. BMI has a cost of capital of 25 percent. Selected financial information (in thousands of dollars) for the first year of business follows: East West Sales revenue $ 1,400 $ 5,400 Income 270 450 Investment (beginning of year) 1,900 2,400 Current liabilities (beginning of year) 220 220 R&D expendituresa 600 500 aR&D is assumed to benefit two periods. All R&D is spent at the beginning of the year. Required: a-1. Evaluate the performance of the two divisions assuming BMI uses economic value added