Exercise 23:21 Presented below is selected Financial information for two divisions of Coronado Supply the missing information for the lettered items (Round minimum rate of reture and norto I decimal place, ... 10.54.) Lager Lite Lager Contribution margin $499,700 $299,500 Controllable margin 200,000 (c) Average operating assets (a) $1,200,000 Minimum rate of return % (b) (0) Return on investment Residual income 169 $100,000 $204,000