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. Consumer Commercial Sales revenue $ 22,000 $ 37,000 Divisional income 3,850 3,885 Divisional investment 27,500 27,750 Current liabilities 1,000 800 R&D 1,000 1,000 Required: Evaluate the performance of the two divisions assuming UEI uses economic value added (EVA).