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Amber Corporation has two divisions, Consumer and Commercial. During the current year, the Consumer Division reports sales of $900,000, turnover of 1.50, and a return on investment of 12.0%. Amber's management has established a minimum required rate of return of 8.90%. What is the Consumer Division's residual income? $18,600 $8,100 $16,600 O $22,600 None of the above