'.5 >oints eBook Print References Average operating assets 5 1,000,000 Required rate'of return 16.00 Required operating income Actual operating income Required operating income (above) i , _ - ReSIdual income (loss) $ 160,000 $ 205,000 160,000 % 16.20 729,000 $ 4,500,000 $ 1,620,000 % 729,000 - $ I 13.00 % . 210,600