The following data are for the Akron Division of Consolidated Rubber, Inc.: Sales Net operating income Average operating assets Stockholders' equity Residual income $940,000 $ 64,000 $440,000 $ 94,000 $ 34,000 For the past year, the margin used in ROI calculations was: Multiple Choice 6.81% 9.48% 10.00% O 10.43% Agustin Industries is a division of a major corporation. Data concerning the most recent year appears below: Sales Net operating income Average operating assets $17,810,000 $ 765,830 $ 5,100,000 The division's margin is closest to: Multiple Choice 15.0% 4.3% 16.2% 20.5%