Championship Corporation$$s three divisions had the following operating data during $20$X$1.$

Jordan Pippen Rodman

Total assets $$450,000$ $$320,000$ $$220,000$

Variable costs $90,000135,00050,000$

Revenue $200,000250,000170,000$

Controllable fixed costs $40,00060,00050,000$

Compute residual income for JORDAN. The required minimum rate of return is $16\%.$

Positive $$3,800$

Negative $$4,800$

Negative $$2,000$

Positive $$2,800$