A 160000

B 257600

C 96600

D128800

The Millard Division's operating data for the past two years are provided below: Return on investment Net operating income Turnover Margin Sales Year 1 15% ? ? ? $ 3,220,000 Year 2 20% $ 400,000 5 ? ? Millard Division's margin in Year 2 was 140% of the margin in Year 1. The net operating income for Year 1 was