Amber Corporation has two divisions, Consumer and Commercial. During the current year, the Consumer Division reports sales of $900,000, turnover of 1.50 , and a return on investment of 12.0%. Amber's management has established a minimum required rate of return of 8.90%. What is the Consumer Division's residual income? $18,600 $8,100 $16,600 $22,600 None of the above