Presented below is selected financial information for two divisions of Samberg Brewing Supply the missing information for the fettered items. (Round minimum rate of return and ROI to I decimal place, e.g. 10.5% and round average operating assets to 0 decimal places e.g. 56,971.) Contribution margin Lager $499,700 Lite Lager Controllable margin Average operating assets Minimum rate of return Return on investment Residual income $299,500 199,300 (c) (a) 51,200,000 % (b) 1196 20% 96 (d) $100,400 $204,400