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 ROI to 1 decimal place, e.g. 10.5% and round average operating assets to 0 decimal places e.g. 58,971.)

		Lager				Lite Lager
Contribution margin		$499,800				$301,000
Controllable margin		201,000						(c)
Average operating assets		$		(a)		$1,200,300
Minimum rate of return			%	(b)		12	%
Return on investment		23	%				%	(d)
Residual income		$100,600				$204,000