Gilde Industries is a division of a major corporation. Last year the division had total sales of $23,100,000, net operating income of $4,481,400, and average operating assets of $5,500,000. The company's minimum required rate of return is 18%.

Required:
a.	What is the division's margin? (Round your answer to 2 decimal places. Omit the "%" sign in your response.)

Margin

%

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

Turnover

c.	What is the division's return on investment (ROI)? (Round your answer to 2 decimal places. Omit the "%" sign in your response.)

Return on investment

%