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				Lite Lager
Contribution margin		$499,200				$299,600
Controllable margin		199,000						(c)
Average operating assets		$		(a)		$1,200,000
Minimum rate of return			%	(b)		14	%
Return on investment		19	%				%	(d)
Residual income		$101,000				$203,000