Presented below is selected financial information for two divisions of Ivanhoe Brewing. Supply the missing information for the lettered items. Contribution margin Controllable margin Average operating assets $ Minimum rate of return Return on investment Residual income Lager $500,200 198,950 Lite Lager $299,500 (a) $1,199,700 % (b) 15 % 23 % $103,800 (c) % (d) $203,949