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

Division

Queensland New South Wales

Sales $ $1,891,000$ $ $2,700,000$

Average operating assets $ $610,000$ $ $540,000$

Net operating income $ $151,280$ $ $135,000$

Property, plant, and equipment $($net$)$ $ $261,000$ $ $211,000$

Required:

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

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