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Presented below is selected financial information for two divisions of Sunland Brewing.

Supply the missing information for the lettered items.

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|$c$|$c$|\}$

$\backslash$hline & $\backslash$multicolumn$\{3\}\{|$c$|\}\{$Lager$\}$ & $\backslash$multicolumn$\{2\}\{|$l$|\}\{$Lite Lager$\}\backslash \backslash$

$\backslash$hline Contribution margin & & $\backslash$$$501,000$ & & $\backslash$$$299,800$ & $\backslash \backslash$

$\backslash$hline Controllable margin & & $199,440$ & & & $($c$)\backslash \backslash$

$\backslash$hline Average operating assets & $\backslash$$ & & $($a$)$ & $\backslash$$$1,200,300$ & $\backslash \backslash$

$\backslash$hline Minimum rate of return & & & $\backslash \%($b$)$ & $14$ & $\backslash \%\backslash \backslash$

$\backslash$hline Return on investment & & $18$ & $\backslash \%$ & & $\backslash \%($d$)\backslash \backslash$

$\backslash$hline Residual income & & $\backslash$$$99,720$ & & $\backslash$$$204,051$ & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

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