The Millard Division's operating data for the past two years are provided below:

	Year 1	Year 2
Return on investment	10%	24%
Net operating income	?	$ 620,000
Turnover	?	4
Margin	?	?
Sales	$ 3,330,000	?

Millard Division's margin in Year 2 was 120% of the margin in Year 1.

The net operating income for Year 1 was: (Round your intermediate percentage calculations to the nearest whole percent.)

$310,000

$166,500

$199,800

$399,600