Kevin is an employee in the finance department at Easy Trader Co. and is performing financial analysis on the company's current year's performance. Before he can begin looking at a variety of nonfinancial factors, including customer conversion rates and internal promotion scores, he will need to evaluate some financial performance measures. Which of the following provides the most accurate rationale for evaluating residual income? Evaluating income earned beyond the minimum required return on investment Determining a company's ability to mark-up from cost Comparing a company's return in relation to income for year-to-year analysis Evaluating a company's actual costs to its budgeted expectations