Universal Electronics, Inc. $($UEI$),$ which started operations one year ago, has two divisions: Consumer and Commercial. Both divisions invest heavily in R&D$,$ which is assumed to benefit five years; R&D spending is made uniformly throughout the year. UEI 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$[[,$Consumer,Commercial$],[$Sales revenue,$$42,000,$$$67,000$