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