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

		Year 1			Year 2
Return on investment		7	%		12	%
Net operating income	$	?		$	372,000
Turnover		?			2
Margin		?			?
Sales	$	2,530,000			?

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

Noreen 4e Rechecks 2017-31-03, 2017-17-04

a. 2.20

b. 1.64

c. 6.00

d. 1.75