Houghton Chemicals, which started operations one year ago, has two divisions: Alloys and Petro. Both divisions invest heavily in R&D$,$ which is assumed to generate benefits for five years. R&D spending is made uniformly throughout the year. Houghton Chemicals 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:

$\backslash$table$[[,$Alloys,Petro$],[$Sales revenue,$$9,100,$$$7,20$