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

Division
	Queensland		New South Wales
Sales	$	2,079,000	$	3,224,000
Average operating assets	$	630,000	$	620,000
Net operating income	$	166,320	$	209,560
Property, plant, and equipment (net)	$	263,000	$	213,000

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.)

Selected operating data for two divisions of Outback Brewing, Ltd., of Australia are given below: DivisionQueensland New South WalesSales $ 2,079,000 $ 3,224,000 Average operating assets $ 630,000 $ 620,000Net operating income $ 166,320 $ 209,560Property, plant, and equipment (net) $ 263,000 $ 213,000Required: 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.)