If the company pursues the investment opportunity and otherwise performs the same as last year, what residual income will it earn this year?

Please explain, thank you so much

Required information [The following information applies to the questions displayed below.] Westerville Company reported the following results from last year's operations Sales $2,000,000 640,000 Variable expenses Contribution marain 1,360,000 860,000 Fixed expenses $500,000 Net operating income Average operating assets 1,250,000 At the beginning of this year, the company has a $250,000 investment opportunity with the following cost and revenue characteristics 400,000 Sales 70% of sales Contribution margin ratio Fixed expenses 220,000 The company's minimum required rate of return is 10%