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

	Division
	Queensland		New South Wales
Sales	$	825,000	$	2,688,000
Average operating assets	$	550,000	$	640,000
Net operating income	$	56,100	$	80,640
Property, plant, and equipment (net)	$	246,000	$	196,000

Required:
1.	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	?%	?	?%
New South Wales division	?%	?	?%

2.

Which divisional manager seems to be doing the better job?

	Queensland division
	New South Wales division