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	$	56,000			$	88,000
Divisional income		11,160				12,555
Divisional investment		36,000				40,500
Current liabilities		4,400				4,200
R&D		4,400				4,400

Required:

Evaluate the performance of the two divisions assuming UEI uses residual income. (Enter your answers in dollars rounded to 1 decimal place.)

RI of Consumer division Rl of Commercial division Which division performed better