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Answer (C) is correct . Residual income is the excess of the amount of the ROI over a targeted amount equal to an imputed interest charge on invested capital. If a manager has $19,000,000 of invested capital ($17,200,000 of plant and equipment + $1,800,000 of working capital), a 15% imputed interest charge equals $2,850,000. Adding $2,000,000 of residual income to the imputed interest results in a target profit of $4,850,000. This profit can be achieved if costs are $25,150,000 ($30,000,000 revenue – $4,850,000 profit).

Answer (A) is incorrect because This level of cost would result in a residual income greater than $2,000,000.
Answer (B) is incorrect because This level of cost would result in a residual income greater than $2,000,000.
Answer (D) is incorrect because The amount of $25,690,000 results from subtracting working capital from plant and equipment in determining invested capital.