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% ? ? ? $ 3,350,000 Year 2 36% $ 660,000 3 ? ? Millard Division's margin in Year 2 was 150% of the margin in Year 1. The net operating income for Year 1 was: Multiple Choice O $402,000 O $440,000