Division A at Smith Co. produces four different products. There are no interrelationships between the products, and the assets used to manufacture each product could be sold for their net book values. Data for the coming year are as follows: Product A Product B Product C Product D Income $333650 $89434 S396614 $160778 Assets 1434100 973057 2473362 1162367 If the Division A manager decides to dispose of product D by selling the assets and returning the cash proceeds on sale of the assets to the company, what would be the resulting increase (decrease) in the overall divisional residual income? Assume the company has a minimum required ROI of 12%. Select one: O a. $-21294 Ob. $27333 Oc. $21294 O d. $27819