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 9.20%. What is the Consumer Division's residual income? $16,800 $10,800 $14,800 $20,800 None of the above