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%.) Lager Lite Lager Contribution margin $300,000 $500,000 200,000 Controllable margin Average operating assets (a) $1,200,000 Minimum rate of return % (b) 11 % Return on investment 16 % % (d) Residual income $100,000 $204,000