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The Portland Division's operating data for the past two years is as follows: Year 1 Year 2 Return on investment 9 % 24 % Net

The Portland Division's operating data for the past two years is as follows: Year 1 Year 2 Return on investment 9 % 24 % Net operating income $ ? $ 768,000 Turnover ? 2 Margin ? ? Sales $ 2,380,000 ? The Portland Division's margin in Year 2 was 150% of the margin for Year 1.

The sales for Year 2 were:

$6,000,000

$6,400,000

$7,846,154

$4,750,000

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