The Dry Wall Division reports the following operating data for the past two years:

	Year 1	Year 2
Profit margin ratio	12%	?
Asset turnover	2.5	2
Divisional assets	?	$ 169,000
After-tax income	$ 52,800	?
Stockholders equity	$ 99,000	$ 144,000
Sales	?	?

The return on investment at the Dry Wall Division was exactly the same in Year 1 and Year 2. Divisional assets in Year 1 were:

Multiple Choice

• $176,000.

• $144,000.

• $169,000.

• $204,600.