The Millard Division's Operating Data for the Past Two Years

Multiple Choice

The Millard Division's operating data for the past two years are provided below:
$\begin{array}{l}\begin{array} { | l | r | r | } \hline & \text { Year 1 } & \text { Year 2 } \\\hline \text { Return on Investment } & 12 \% & 36 \% \\\hline \text { Shareholders' Equity } & \$ 800,000 & \$ 500,000 \\\hline \text { Operating Income } & ? & \$ 360,000 \\\hline \text { Turnover } & ? & 3 \\\hline \text { Margin } & ? & ? \\\hline \text { Sales } & \$ 3,200,000 & ? \\\hline\end{array}\\\text { Millard Division's margin in Year } 2 \text { was } 150 \% \text { of the margin in Year } 1 .\end{array}$


-What was the turnover for Year 1?

A) 1.2.
B) 1.5.
C) 3.0.
D) 4.0.