Selected operating data for two divisions of Outback Brewing, Ltd. of Australia are as follows:

	Queensland	New South Wales
Sales	$ 3,600,000	$ 6,200,000
Average Operating assets	1,800,000	6,200,000
Net operating Income	432,000	390,000
Property Plant and Equipment (Net)	248,000	1,500,000

1. Compute the rate of return for each division using the ROI formula stated in terms of margin and turnover. (Do not round intermediate calculations and round your final answers to 2 decimal places.)

	Rate Of Return
Queensland	%
New South Wales	%

2. And which division manager seems to be doing the better job?