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 Rol to 1 decimal place, e.g. 10.5% and round average operating assets to O decimal places e.g. 58,971.) Lager $500,200 Lite Lager $299,500 Contribution margin Controllable margin 199,000 (c) Average operating assets (a) $1,199,700 Minimum rate of return % (b) 15 % Return on investment 23 % % (d) Residual income $100,100 $204,700