The following information relates to last year's operations at the Legumes Division of Gervani Corporation:

Minimum required rate of return		6	%
Return on investment (ROI)		7.8	%
Sales	$	840,000
Turnover (on operating assets)		2	times

What was the Legume Division's net operating income last year?

• $65,520

• $15,120

• $32,760

• $50,400