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

	Year 1	Year 2
Return on investment	12%	24%
Net operating income	?	$288,000
Turnover	?	2
Margin	?	?
Sales	$1,600,000	?

The Portland Division's margin in Year 2 was 150% of the margin for Year 1. The average operating assets for Year 2 were:

$750,000

$400,000

$1,200,000

$800,000