Sapsora Company uses ROI to measure the performance of its operating divisions and to reward division managers. A summary of the annual reports from two divisions is shown as follows. The companys weighted-average cost of capital is 10 percent. Compute the EVA for Division A and Division B.

	Division A				Division B
Total assets	$	6,140,000			$	8,610,000
Current liabilities	$	600,000			$	1,800,000
After-tax operating income	$	1,040,000			$	1,167,000
ROI		24	%			13	%