TB MC Qu. 12-62 The Portland Division's operating...

The Portland Division's operating data for the past two years is as follows:

Year 1 Year 2 Return on investment 12 % 27 % Net operating income $ ? $ 621,000 Turnover ? 2 Margin ? ? Sales $ 2,410,000 ?

The Portland Division's margin in Year 2 was 150% of the margin for Year 1.

The average operating assets for Year 2 were:

$1,850,000

$1,500,000

$2,300,000

$1,900,000