The Portland Division's operating data for the past two years is as follows: Year 1 Year 2 Return on investment 13 % 30 % Net operating income $ ? $ 600,000 Turnover ? 2 Margin ? ? Sales $ 1,810,000 ? The Portland Division's margin in Year 2 was 150% of the margin for Year 1. The net operating income for Year 1 was: $578,667 $271,500 $181,000 $520,000