Meiji Isetan Corp. of Japan has two regional divisions with headquarters in Osaka and Yokohama. Selected data on the two divisions follow:

	Division
	Osaka		Yokohama
Sales	$	10,500,000	$	35,000,000
Net operating income	$	630,000	$	2,800,000
Average operating assets	$	3,500,000	$	17,500,000

Required:
1.	For each division, compute the return on investment (ROI) in terms of margin and turnover.