44. EKPN Company recorded the following operating data: Sales $1,250,000 Contribution margin 485.000 Total direct fixed costs 400,300 Total operating assets Jan 1, 2020 750,000 Total operating assets Dec. 31, 2020 790,000 EKPN Company's desired return 12% What is EKPN Company's residual income? a) $2,200 b) ($2,200) c) ($7,700) d) ($10,100) 45. For what purpose do companies calculate residual income? a) to determine whether decentralization is possible or not b) to motivate managers through possible termination c) to evaluate management performance d) to measure company profits