The Labrador Falls Company has three divisions: A Division, B Division, and C Division.

	A				B				C
Sales	$	326,000			$	546,000				?
Net operating income		63,000				?			$	24,600
Residual income		?				39,000				15,000
Average Division Assets		253,000				323,000				83,000
Cost of Capital		12	%			12	%
Profit Margin		20	%			3	%
Asset Turnover		?				2
Return on investment		15	%

What was A Division's residual income last year?

$12,600.

$25,050.

$30,360.

$50,400.