Presented below is selected financial information for two divisions of Samberg Brewing. Supply the missing information for the lettered items.

Lager Lite Lager

Contribution margin $500,000 $300,000

Controllable margin 200,000 (c)

Average operating assets $ (a) $1,200,000

Minimum rate of return % (b) 11 %

Return on investment 16 % % (d)

Residual income $100,000 $204,000