Selected operating data for two divisions of Outback Brewing, Ltd., of Australia are given below:

	Division
	Queensland		New South Wales
Sales	$	1,984,000	$	2,907,000
Average operating assets	$	620,000	$	570,000
Net operating income	$	148,800	$	145,350
Property, plant, and equipment (net)	$	262,000	$	212,000

Required:
1.	Compute the rate of return for each division using the return on investment (ROI) formula stated in terms of margin and turnover. (Round your answers to 2 decimal places.)

2.

Which divisional manager seems to be doing the better job?

	Queensland division
	New South Wales division