$$\text { Reference: 12-11 }$$ The Millard Division's Operating Data for the Past Two Years

$$\text { Reference: 12-11 }$$ The Millard Division's operating data for the past two years are provided below: $$\begin{array} { | l | l | l | } \hline & \text { Year 1 } & \text { Year 2 } \\\hline \text { Return on investment } & 12 \% & 36 \% \\\hline \text { Stockholders' equity } & \$ 800,000 & \$ 500,000 \\\hline \text { Net operating income } & ? & \$ 360,000 \\\hline \text { Turnover } & ? & 3 \\\hline \text { Margin } & ? & ? \\\hline \text { Sales } & 3,200,000 & ? \\\hline\end{array}$$ Millard Division's margin in Year 2 was 150% of the margin in Year 1.
-The average operating assets for Year 2 were?

A) $1,000,000.
B) $1,200,000.
C) $1,080,000.
D) $1,388,889.