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The Portland Division's operating data for the past two years is as follows: ear 10% 21% Return on investment Net operating income Turnover Margin Sales

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The Portland Division's operating data for the past two years is as follows: ear 10% 21% Return on investment Net operating income Turnover Margin Sales $430,500 2 $2.040,000 The Portland Division's margin in Year 2 was 150% ofthe margin for Year 1. The sales for Year 2 were $2.450000 O $3700.00o $5.546.154 O $4100,00o

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