Operating data for the past two years are provided below for the Blackbird Division: Year 1 Year 2 10% 36% Return on investment Net operating income Turnover Margin Sales ? $360,000 ? ? $3,200,000 Millard Division's margin in Year 2 was 125% of the margin in Year 1. The average operating assets for Year 2 were: $1,000,000 $1,080,000 $1,200,000 $1,388,889