Selected operating data for two divisions of Outback Brewing, Limited, of Australia are given below:

	Division
	Queensland	New South Wales
Sales	$ 864,000	$ 2,016,000
Average operating assets	$ 540,000	$ 630,000
Net operating income	$ 60,480	$ 80,640
Property, plant, and equipment (net)	$ 247,000	$ 197,000

Required:

1. Compute each division's margin, turnover, and return on investment (ROI).

2. Which divisional manager seems to be doing the better job?

• Required 1
• Required 2

Compute the rate of return for each division using the return on investment (ROI) formula stated in terms of margin and turnover. (Round your answers to 2 decimal places.)

	Margin		Turnover	ROI
Queensland division	7.00	%		11.20	%
New South Wales division		%	3.20	12.80	%