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 seems to be doing the better job?

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