Gem Industries is a division of a major corporation. Last year the division had total sales of $27,615,900, net operating income of $3,866,226, and average operating assets of $7,081,000. The company's minimum required rate of return is 13%.

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.)