The following data are available for Segment A of ABC Company:

Net income of the segment	$ 50,000
Contribution to indirect expenses	40,000
Controllable income by manager	48,000
Assets directly used by the segment	360,000
Assets under the control of the segment manager	240,000

Determine the return on investment for evaluating

(a) the income performance of the manager of Segment A

(b) the rate of income contribution of the segment.