How Will Increases in the Following Items Affect Residual Income

Multiple Choice

How will increases in the following items affect residual income? $$\begin{array} { | l | c | c | } \hline & \text { Sales } & \text { Equipment } \\\hline \text { A. } & \text { Decrease } & \text { Decrease } \\\hline \text { B. } & \text { Decrease } & \text { Increase } \\\hline \text { C. } & \text { Increase } & \text { Decrease } \\\hline \text { D. } & \text { Increase } & \text { Increase } \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D