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 10% ? ? ? $3,240,000 Year 2 24% $440,000 4 ? ? Millard Division's margin in Year 2 was 120% 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 $220.000 $388,800 O $194,400 O $162.000