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 1,370,000 803,800 $ 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 Fixed expenses $ 1,530,000 30% of sales $ 306,000 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