44. EKPN Company recorded the following operating data: Sales Contribution margin Total direct fixed costs Total operating assets Jan. 1, 2020 Total operating assets Dec. 31, 2020 EKPN Company's desired return What is EKPN Company's residual income? $1,250,000 485,000 400,300 750,000 790,000 12% a) $2,200 b) ($2,200) c) ($7,700) d) ($10,100)