Selected operating data for two divisions of True North Brewing, Ltd., of Canada are given below: Division Ontario Alberta Sales $ 6,000,000 $ 9,000,000 Average operating assets $ 4,000,000 $ 5,000,000 Net operating income $ 432,000 $ 450,000 Property, plant, and equipment (net) $ 950,000 $ 800,000 Required: Compute the rate of return for each division using the return on investment (ROI) formula stated in terms of margin and turnover.