The Portland Division's operating data for the past two years is as follows:

Year 1Year 2Return on investment5%12%Net operating income$?$450,000Turnover?2Margin??Sales$2,040,000?

The Portland Division's margin in Year 2 was 150% of the margin for Year 1.

The sales for Year 2 were:

$8,946,154

$5,850,000

$7,500,000

$7,100,000