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

	Division
	Queensland		New South Wales
Sales	$	1,800,000	$	2,499,000
Average operating assets	$	600,000	$	510,000
Net operating income	$	180,000	$	174,930
Property, plant, and equipment (net)	$	260,000	$	210,000

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 Turnover answers to 2 decimal places. Round your Margin and ROI percentage answers to 2 decimal places (i.e., 0.1234 should be entered as 12.34).)

	Margin		Turnover	ROI
Queensland division		%			%
New South Wales division		%			%

2.

Which divisional manager seems to be doing the better job?

	Queensland division
	New South Wales division