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

Year 1 Year 2

Return on investment 12% 33%

Net operating income$? $495,000

Turnover ? 2

Margin ? ?

Sales$2,320,000 ?

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

rev: 07_17_2019_QC_CS-173103

13.00

1.96

1.09

3.00

Last year the Uptown Division of Gorcen Enterprises had sales of $645,000 and a net operating income of $70,950. The average operating assets at Uptown last year amounted to $284,000. Last year at Uptown the margin used to calculate ROI amounted to:

11%

15%

25%

44%