When a company evaluates an investment opportunity, what is the opportunity's residual income?

The percentage return in income for every dollar invested in the opportunity.

The percentage above budgeted revenues the opportunity is projected to achieve.

The excess of the opportunity's revenues over its expenses.

The excess of the opportunity's income over the company's target minimum return

Which of the following departments would most likely be classified as a cost center in a large department store?

The women's shoe department

The hardware department

The accounting department

The sales and marketing department