ROI, Margin, Turnover Allard, Inc., presented two years of data for its Frozen Foods Division and its Canned Foods Division. Frozen Foods Division: Year 1 Year 2 Sales $33,520,000 $36,220,000 Operating income 1,474,880 1,593,680 Average operating assets 10,000,000 10,000,000 Canned Foods Division: Year 1 Year 2 Sales $11,850,000 $12,319,000 Operating income 628,050 529,717 Average operating assets 5,000,000 5,000,000