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

Division

Queensland New South Wales

Sales $ $1,296,000$ $ $2,655,000$

Average operating assets $ $540,000$ $ $590,000$

Net operating income $ $129,600$ $ $185,850$

Property, plant, and equipment $($net$)$ $ $254,000$ $ $204,000$

Required:

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

Which divisional manager is doing the better job?