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

Division

Queensland New South Wales

Sales $ $2,079,000$ $ $3,224,000$

Average operating assets $ $630,000$ $ $620,000$

Net operating income $ $166,320$ $ $209,560$

Property, plant, and equipment $($net$)$ $ $263,000$ $ $213,000$

Required:

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

Which divisional manager seems to be doing the better job?