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

	Division
	Queensland		New South Wales
Sales	$	1,219,000	$	2,550,000
Average operating assets	$	530,000	$	510,000
Net operating income	$	73,140	$	76,500
Property, plant, and equipment (net)	$	253,000	$	203,000

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.)

2.	Which divisional manager seems to be doing the better job?
	multiple choice Queensland division New South Wales division