Westerville Company reported the following results from last year's operations 1,800,000 435,000 1,365,000 1,005,000 $ 360,000 Sales Variable expenses Contribution margin Fixed expenses Net operating income Average operating assets 1,200,000 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 $ 360,000 70% of sales $ 216,000 The company's minimum required rate of return is 10%. 13. If the company pursues the investment opportunity and otherwise performs the same as last year, what residual income will it earn this year