/ Guardian Corporation has two major divisions- Healthcare Products and Pharmaceutical Products. It provides the following information for the year. Pharmaceutical Healthcare Division Division Net sales $140,000 $1,500,000 Operating income $46,400 $230,000 Average assets $290,000 $5,540,000 Target rate of return 11.0% 11.0% Calculate the residual income for the Healthcare Division 0771 0711 Oprt O A. $93,600 OB. $46,400 O c. $31,000 mple OD. $14,500 mple taffel