Dartford Company Reported the Following Financial Data for One of Its

Multiple Choice

Dartford Company reported the following financial data for one of its divisions for the year; average investment center total assets of $3,500,000; investment center income $610,000; a target income of 12% of average invested assets. The residual income for the division is:

A) $1,030,000.
B) $190,000.
C) $536,800.
D) $493,200.
E) $683,200.