Jupiter Design specializes in providing design services. Selected financial data from last year follws:
Sales revenue				$1,100,000
Contribution margin				$650,000
Net operating income				$480,000
Return on equity				20.00%
Return on investment				36.92%
Required return on investment				15.00%
Average Investment for the year				$1,300,000
Budgeted Net operating income				$576,000
Budgeted sales margin %				40.00%
What is the residual income for the last year?

	A.	($40,000.00)
	B.	$285,000.00
	C.	$0.00
	D.	$381,000.00
	E.	$220,000.00