Exercise 10-21

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.)

Contribution margin Controllable margin Average operating assets Minimum rate of return Return on investment Residual income Lager $500,000 200,000 21 $100,600 (a) (b) Lite Lager $299,200 (c) $1,200,900 14% (d) $204,300