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, eg. 10.5% and round average operating assets to decimal places eg. 58,971) Lager $499,800 200,400 Lite Lager $300,800 Contribution margin Controllable margin (c) Average operating assets (a) $1,200.900 Minimum rate of return % (b) 14 % Return on investment 19% % (d) Residual income $100,800 $204,000