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

Year 1 Year 2

Return on Investment 12% 27%

Net Operating Income $ ? 621,000

Turnover ? ?

Margin ? ?

Sales 2,410,000

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

The average operating assets for year 2 were:

A. 1,850,000

B. 1,500,000

C. 2,300,000

D. 1,900,000