at the beginning of the year, the value of operating assets was $554,000. at the end of the year, the value of operating assets was $646,000. total capital employed equaled $580,000. buckeyes company has an actual cost of capital is 8% and requires a minimum rate return of 10%. 15. what is the residual income for the southern division? a. $20,600 b. $38,000 c. $48,000 d. $36,000