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 0 decimal places e.g. 58,971.) Lager $499,500 Lite Lager $299,200 Contribution margin Controllable margin 200.000 (c) Average operating assets $ (a) a $1,199,000 Minimum rate of return % (b) 11 % 19 % % (d) Return on investment Residual income $100,900 $203,400