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

	Division
	Queensland		New South Wales
Sales	$	936,000	$	1,972,000
Average operating assets	$	520,000	$	580,000
Net operating income	$	98,280	$	147,900
Property, plant, and equipment (net)	$	249,000	$	199,000

Required:

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

2. Which divisional manager seems to be doing the better job?