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Agustin Industries is a division of a major corporation. Data concerning the most recent year appears below: Sales $17,560,000 Net operating income $ 1,071,160 Average operating assets $ 4,300,000 The division's margin is closest to: Multiple Choice 24.9% 6.7% 26.1% 32.2% The following data are for the Akron Division of Consolidated Rubber, Inc: Sales Net operating income Average operating assets Stockholders' equity Residual income $910,000 $ 61,000 $410,000 $ 91,000 $ 31,000 For the past year, the margin used in ROI calculations was: Multiple Choice O6.70% o o o