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 15% ? ? ? $3,370,000 Year 2 20% $700,000 5 ? ? Millard Division's margin in Year 2 was 140% of the margin in Year 1. The net operating income for Year 1 was: Multiple Choice $280,000 O $101,100 $134,800 $269,600