(ROI, EVA) Speed Boats Inc. has two divisions, Economy and Elite. The tax rate for the company is 40%. The following information pertains to the 2011 year:

Economy

Elite

Revenues

$3,800,000

$2,500,000

Current liabilities

250,000

300,000

Total assets

1,800,000

1,100,000

Before-tax operating income

350,000

160,000

WACC

11.5%

11.5%

  1. What is the ROI for each division?
  2. What is the EVA for each division?
  3. What other ratio could be used to evaluate each division?