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Yono Brewing

Price: $1.99

Presented below is selected financial information for two divisions of Yono Brewing.
Lager Lite Lager

Contribution margin   500,000  300,000
Controllable margin   200,000  (c)  
Average operating assets   (a)    1,200,000
Minimum rate of return   (b)   13%
Return on investment  20% (d) 
Residual income   100,000  204,000

Supply the missing information for the lettered items

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