Particulars CommercialDivision New Product Commercial Division after new productSales 3,125,000800,0003,925,000Less: Variable Expenses1,600,000 480,000 2,080,000Contribution1,525,000 320,000 1,845,000Less: Fixed Cost1,000,000 275,000 1,275,000Operating Income525,000 45,000 570,000Less: Minimum Return @ 6% of Operating Capital. XXXResidual Income (operating income - minimum return)XXX

PLEASE SHOW CALCULATIONS:

What is the Minimum Return @ 6% of operating capitol? What is the residual income?