The Portland Division's Operating Data for the past two years is as follows:

Year 1 Year 2

Return on Investment 7% 18%

Net Operating Income $ ? 189,000

Turnover ? 2

Margin ? ?

Sales 1,620,000 ?

The Portland Division's margin in year 2 in 150% of the margin for year 1.

The net operating income for year 1 was:

A. 145,800

B. 97,200

C. 167,667

D. 109,000