The Millard Division's operating data for the past two years are provided below: Year 1 158 ? Return on investment Net operating income Turnover Margin Sales Year 2 208 $400,000 5 ? ? ? $3,220,000 2 Millard Division's margin in Year 2 was 140% of the margin in Year 1. The net operating income for Year 1 was: (Round intermediate percentage computations to the nearest whole percent.) Multiple Choice $160,000 O O $96.600 O $128.800 $257,600