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	$	26,000			$	43,000
Divisional income		4,560				4,680
Divisional investment		28,500				29,250
Current liabilities		1,400				1,200
R&D		1,400				1,400

Required:

Evaluate the performance of the two divisions assuming UEI uses return on investment (ROI).

ROI of Consumer division ROI of Commercial division Which division performed better