Presented below is selected financial information for two divisions of Vaughn Brewing. Supply the missing information for the lettered items. (Round minimum rate of return and ROI to 1 decimal place, e.g. 10.5%.) Lager Lite Lager $299,800 Contribution margin $501,000 Controllable margin 200,000 (c) Average operating assets (a) $1,200,000 Minimum rate of return % (b) 14 % Return on investment 16 % % (d) Residual income $98,750 $205,200