The Dry Wall Division Reports the Following Operating Data for the Past

The Dry Wall Division reports the following operating data for the past two years:
$$\begin{array} { | l | r | r | } \hline \text { Margin } & \text { Year 1 } & \text { Year 2 } \\\hline \text { Turnourer } & 16 \% & ? \\\hline \text { Average operating assets } & 2.5 & 2 \\\hline \text { Net operating income } & \$ 40,000 & ? \\\hline \text { Stockholders' equity } & \$ 80,000 & \$ 125,000 \\\hline \text { Sales } & ? & ? \\\hline\end{array}$$ The return on investment at the Dry Wall Division was exactly the same in Year 1 and Year 2.The margin in Year 2 was:

A) 48%.
B) 32%.
C) 20%.
D) 10%.