The Millard Division's operating data for the past two years are provided below: Year 1 15% ? Year 2 20% $640,000 Return on investment Net operating income Turnover Margin Sales $3,340,000 Millard Division's margin in Year 2 was 120% of the margin in Year 1. The net operating income for Year 1 was: Multiple Choice O $256,000 0 $100,200 O $133,600 O $267,200