Calvin Corporation 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 1.50. 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 $78,080 $81.600 None of the above