Exercise 22-21 Presented below is selected financial information for two divisions of Samberg Brewing. supply the missing in ormation or the lettered items. Round minimum rate of return and R to ec na p ace, e g 10 5% and round average operating assets decimal places e.g. 58,971.) Lager $499,500 200,000 Lite Lager $299,200 Contribution margin Controllable margin Average operating assets (a) $1,199,000 | % (b) 11 % Minimum rate of return Return on investment Residual income 19 % % (d) $100,900 $203,400