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

	Queensland	New South Wales
Sales	$2,275,000	$2,781,000
Average operating assets	$650,000	$515,000
Net operating income	$232,050	$200,232
Property, plant and equipment (net)	$265,000	$215,000

1) Compute the rate of return for each division using the return on investment (ROI) formula stated in terms of margin and turnover.

	Margin	Turnover	ROI
Queensland division	_____%		____%
New South Wales division	_____%		____%