Manford Inc. has two divisions ? Refrigerators and Dish Washer.

Manford Company
Segmented Income Statements
For the Current Fiscal Year Ended December 31
	Refrigerator	Dish Washer
	Division	Division
Sales	$10,939	$5,841
Cost of goods sold	4,922	2,197
Gross margin
Allocated overhead (from corporate)	904	699
Selling and administrative expenses	845	414
Operating income
Income tax expense (45%)	1,815	664
Net income	$	$

1. Assume the Refrigerator Division has average operating assets totaling $6,584 for the year and the company's cost of capital rate is 10 percent. What is the residual income for the Refrigerator division?Answer to nearest whole dollar without any commas, decimal points, or words (e.g. 1000 not 1,000.00 or increase 1000). Enter a negative number as -10 not (10).