Two different business units of Sunland Corporation were engaged in a friendly competition to see which location would make the best use of a $$45,500$ investment. The business units had complete autonomy to spend the money on whatever investment would best serve their locations, but they were motivated to keep ROI trends moving in a positive direction. The following financial statements reflect each business unit's profitability and financial position at the end of the prior calendar year.

Sunland Corporation uses a $7\%$ minimum required rate of return. It is financed $70\%$ with debt that carries an average $6\%$ interest rate, and it averages an $8\%$ cost of equity.

$\backslash$table$[[,$Downtown,Uptown$],[$Sales$,$$$349,000,$$$449,000$