Presented below is selected financial information for two divisions of Samberg Brewing. Supply the missing information for the lettered items. (Round minimum rate of return and ROI to 1 decimal place, e.g. 10.5% and round average operating assets to O decimal places eg. 58,971.) Contribution margin Lager $500,900 Lite Lager $299,000 Controllable margin 200,400 (c) Average operating assets $ (a) $1,200,700 Minimum rate of return % (b) 11 % Return on investment 22 % % (d) Residual income $99,800 $203,900