26. The Portland Division's operating data for the past two years is as follows:

		Year 1			Year 2
Return on investment		10	%		27	%
Net operating income	$	?		$	337,500
Turnover		?			2
Margin		?			?
Sales	$	2,040,000			?

The Portland Division's margin in Year 2 was 150% of the margin for Year 1. The sales for Year 2 were:

$2,100,000

$3,946,154

$2,500,000

$850,000