The following data are for the Akron Division of Consolidated Rubber, Inc.: Sales Net operating income Average operating assets. Stockholders' equity Residual income $ 820,000 $ 59,000 $320,000 $ 82,000 $ 22,000 For the past year, the minimum required rate of return was: Multiple Choice O 11.56% 44.00% 7.20% 23.10%