QUESTION 18 The following financial information on Beastie's two divisions is as follows: Upper Lower Revenues $850,000 $700,000 Operating Expenses 470,000 460,000 Operating Income $380,000 $240,000 Assets Invested $2,000,000 $1,100,000 Minimum acceptable Operating Income as percent of Invested assets = 12%. What is the residual income for the Lower Division? $132,000 $0 $108,000 A negative value.