Acme Company has two divisions, East Division and West Division. In Year $1,$ the West Division reports a return on investment of $10\%$ and sales of $$510,000.$ In Year $2,$ the West Division reports a return on investment of $24\%,$ operating income of $$108,800,$ and a turnover of $1\mathrm{.}50.$ The West Division's margin in Year $2$ is $125\%$ of its margin in Year $1.$ What is the West Division's operating income in Year $1?$

$$52,480$

$$65,280$

$$78\mathrm{.}080$

$$81,600$

None of the above