The Following Information Has Been Gathered for the Door Division

Multiple Choice

The following information has been gathered for the Door Division:
$$\begin{array} { l r } \text { Return on irvestrnent (ROI) } & 15.0 \% \\\text { Sales } & \$ 120,000 \\\text { Operating assets } & \$ 60,000 \\\text { Cost of Capital } & 12.0 \% \\\text { Profit margin } & 7.5 \%\end{array}$$
What is the Door Division's residual income?

A) $1,800.
B) $2,700.
C) $3,600.
D) $5,400.