Westerville Company reported the following results from last year's operations: Sales Variable expenses Contribution margin Fixed expenses Net operating incone s 1,400,000 680,800 726,660 440,00e $ 28e,000 Average operating assets 875,0e At the beginning of this year, the company has a $300,000 investment opportunity with the following cost and revenue characteristics Sales Contribution margin ratio Fixed expenses $ 480,886 88% of sales s 336,88e The company's minimum required rate of return is 15%. 11. What is last year's residual income