The Portland Division's operating data for the past two years is as follows: Year 1 8 % ? Year 2 21 % $ 525,000 Return on investment Net operating income Turnover Margin Sales $ 2,310,000 The Portland Division's margin in Year 2 150% of the margin for Year 1. The average operating assets for Year 2 were: 0 $2,050,000 $1,700,000 $2,500,000 $2,100,000