21. At the break-even point of 200 units, variable costs total $400, fixed costs total $600. The 201st unit sold will contribute to profits. A. $1 B. $2 C. $3 D. $4 E. $5 22. Division B had an ROI last year of 15%. The division's minimum required rate of retuin is 10%. If the division's average operating assets last year were $450,000, what was the division's residual income for last year? A. $22,500. B. $37,500. C. $45,000. D. $67,500 The following information is for questions 23 and 24: Sales $900,000 Operating Income $36,000 Shareholders' Equity $100.000 Average Operating Assets $180.000 Minimum Required Rate of Return 15% 23. What is the residual income? A. $9,000. 36,000 - 180,000 *.15 = $9,000. B. $21,000. C. $24,000. D. $45,000. 24. What is the return on investment (ROI)? A. 4%. B. 15%. C. 20%. D. 36%