The Portland Division's operating data for the past two years is as follows: Year 1 Year 2 Return on investment ...... 12% 24% Net operating income ...... $288,000 Turnover ..... ? Margin. ........ Sales ...... $1, 600,000 The Portland Division's margin in Year 2 was 150% of the margin for Year 1. The net operating income for Year 1 was