The following 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%) Contribution margin Lager $500,000 Lite Lager $300,000 Controllable margin 200,000 Average operating assets 1250000 (a) $1,200,000 Minimum rate of return Return on investment Residual income 8 % (b) 11 % 16 % 28 % (d) $100,000 $156,000