Gabbe Industries is a division of a major corporation. Last year the division had total sales of $23,615,600, net operating income of $3,164,490, and average operating assets of $5,492,000. The company's minimum required rate of return is 19%.

Required:

a. What is the division's margin? (Round your percentage answer to 2 decimal places.)

b. What is the division's turnover? (Round your answer to 2 decimal places.)

c. What is the division's return on investment (ROI)? (Round percentage your answer to 2 decimal places.)