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:

	Alloys	Petro
Sales revenue	$ 7,800	$ 5,900
Divisional income	817	985
Divisional investment	5,950	7,400
Current liabilities	200	240
R&D	240	340

Required:

Evaluate the performance of the two divisions assuming Houghton Chemicals uses economic value added (EVA).

Note: Enter your answers in thousands of dollars rounded to 1 decimal place.