3.

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

		Year 1			Year 2
Return on investment		6	%		9	%
Net operating income	$	?		$	306,000
Turnover		?			2
Margin		?			?
Sales	$	2,280,000			?

The Portland Division's margin in Year 2 was 150% of the margin for Year 1. The net operating income for Year 1 was:

$284,667

$226,000

$102,600

$68,400