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

	Division
	Queensland		New South Wales
Sales	$	3,100,000	$	5,600,000
Average operating assets		1,550,000		5,600,000
Net operating income		465,000		400,000
Property, plant, and equipment (net)		280,000		1,600,000

Required:

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.)