The Millard Division's operating data for the past two years are provided below. Millard Division's margin in Year 2 was 130% of the margin in Year 1. The net operating income for Year 1 was: (Round intermediate percentage computati Multiple Choice $232,000 $99.300 $264,800 $132,400 process. Procuct Qr can be sold at the split off point for 512 per unt or it can be processed fuither for an addisonal fotal cest of $10700 and then sold for 514 per unit it product Qi is Muctesic Chisice 18700 34300% 4009 ( 500 )