Robichau Inc. reported the following results from last year's operations: Sales Variable expenses Contribution margin Fixed expenses Net operating income Average operating assets $6,300,000 4,930,000 1,370,000 803,000 $ 567,000 $3,000,000 At the beginning of this year, the company has a $900,000 Investment opportunity with the following characteristics: Sales Contribution margin ratio $1,530,000 30% of sales $ 306,000 Fixed expenses The company's minimum required rate of return is 20% The residual income for this year's Investment opportunity when considered alone is closest to: Multiple Choice O so O $179,100 O $153,000 O ($27,000)