The following selected data pertain to Brannard Company's construction division for last year: Sales $ 2,184,000 $ 1,289,000 $ 208,000 Variable costs Traceable fixed costs Average invested capital (assets) Current liabilities $ 3,000,000 $ 200,000 Required rate of return 14% Marginal tax rate 33% Weighted average cost of capital 11% Calculate the residual income Residual Income $ e Textbook and Media