Struggling to finish on these last 2 problems please help. !

1. Dacker Products is a division of a major corporation. The following data are for the most recent year of operations:

Sales	$	36,480,000
Net operating income	$	2,808,960
Average operating assets	$	8,000,000
The company's minimum required rate of return		16	%

The division's turnover used to compute ROI is closest to:

2. Leete Inc. reported the following results from last years operations:

Sales	$	14,000,000
Variable expenses		9,660,000
Contribution margin		4,340,000
Fixed expenses		2,940,000
Net operating income	$	1,400,000

Last year's margin was closest to: