The Portland Division's operating data for the past two years is as follows: Return on Investment Net operating Income Turnover Margin Sales Year 1 7% $ ? ? ? $ 1.620,000 Year 2 18 % $ 189,000 2 ? ? The Portland Division's margin in Year 2 was 150% of the margin for Year 1. The net operating income for Year 1 was: O $145,800 O $109,000 $167.667 O $97,200