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	$	50,000			$	79,000
Divisional income		10,300				10,710
Divisional investment		34,500				38,250
Current liabilities		3,800				3,600
R&D		3,800				3,800

Required:

Evaluate the performance of the two divisions assuming UEI uses economic value added (EVA). (Enter your answers in dollars rounded to 1 decimal place.)

EVA of Consumer division EVA of Commercial division Which division performed better