Product Line Total Company Flour Pancake Wheat Cereal Mix Sales Materials, labour, and other $ 550,000 $ 200,000 $ 300,000 $ 50,000 -90,000 293,000 183,000 20,000 Sales commissions -55,000 -20,000 -30,000 -5,000 Contribution margin 90,000 87,000 25,000 202,000 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) $ 8,360 Invested assets for Wega's segments are: Wheat Cereal Pancake Mix Flour $335,000 $125,000 $275,000 and Vega's cost of capital: 10% per period. REQUIRED Determine the performance of each segment using ROI and Residual Income. (12 marks)