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

Return on investment

Year 1 - 7%

Year 2 -12%

Net operating income

Year 1 - $ ?

Year 2 - $ 372,000

Turnover

Year 1 - ?

Year 2 - 2

Margin

Year 1 - ?

Year 2 - ?

Sales

Year 1 - $ 2,530,000

Year 2 - ?

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

The average operating assets for Year 2 were:

$2,650,000

$2,300,000

$3,100,000

$2,700,000