The milliard division's operating data for the past two years is listed as: Year one : return on investment is 10%. sales is $3,360,000. Year two: return on investment is 24%, net operating income is $680,000, turnover is 4. Milliard's divisions margin in year two was 120% of the margin in year one. the net operating income for year one is $201,600, $168,000, $403,200 or $340,000