The Millard Division's operating data for the past two years are provided below: Return on investment Net operating income Turnover Margin Sales Year 1 12% ? ? ? $3,200,000 Year 2 36% $360,000 3 ? ? Millard Division's margin in Year 2 was 150% of the margin in Year 1. The sales for Year 2 were: Multiple Choice $3,000,000 $3,200,000 $3,333,333 $1,200,000