Robichau Incorporated 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 $ 1,530,000 Contribution margin ratio 30% of sales $ 306,000 Fixed expenses The company's minimum required rate of return is 20%. Last year's residual income was closest to: Multiple Choice $567,000 $597,000 ($33,000) ($686,700)