Please provide the workings as well

Presented below is selected financial information for two divisions of Yono Brewing. Supply the missing information for the lettered items. Lager Lite Lager $300,800 Contribution margin $499,800 200,450 Controllable margin (c) Average operating assets (a) $1,200,900 Minimum rate of return % (b) 14 % Return on investment 19 % % (d) $204,153 Residual income $105,500