The Millard Division's operating data for the past two years are provided below:

Year $1$

$15\%$

Return on investment

Net operating income

Turnover

Margin

Sales

Year $2$

$?$question mark

$?$question mark

$?$question mark

$$3,400,000$

$20\%$

$$760,000$

$?$question mark

$?$question mark

Millard Division's margin in Year $2$ was $150\%$ of the margin in Year $1.$

The net operating income for Year $1$ was:

Note: Round your intermediate percentage calculations to the nearest whole percent.

A$)$ $$304,000$

B$)$ $$102,000$

C$)$ $$136,000$

D$)$ $$272,000$