Product Line T t | Fl P k 0 a our anca e Wheat Cereal Company MIX Sales 95 550,000 $ 200,000 $ 300,000 $ 50,000 Materials, labour, and other 293,000 -90,000 183,000 20,000 Sales commissions -55,000 20,000 30,000 -5,000 Contribution margin 202,000 90'000 87'000 25'000 Segment-Manager Salary -62,000 -35,000 -22,000 -5,000 Warehouse rent -38,640 -12,880 -22,540 -3,220 Segment margin 101,360 $ 42,120 $ 42,460 $ 16,780 Equipment depreciation -33,000 General administration -60,000 Operating income (loss) :5 8,360 Invested assets for Wega's segments are: Wheat Cereal Pancake Mix Flour $275,000 $335,000 $125,000 and Vega's cost of capital: 10% per period. REQUIRED Determine the performance of each segment using ROI and Residual Income. (12 marks)