The Millard Division's operating data for the past two years are provided below: Year 1 15% Year 2 20% $760,000 Return on investment Net operating income Turnover Margin Sales 18:31 un .5 $3,400,000 *3 Millard Division's margin in Year 2 was 150% of the margin in Year 1. The net operating income for Year 1 was: Multiple Choice O $304,000 To o o o $102,000 O $136.000 $272,000