Valdo Vinyls Has the Following Data Available $\begin{array}{lccc}\text { Income Before Interest and Taxes} & \$ 200& \$ 222 \\ \text { Net Income } & \$ 138 & \$ 122\end{array}$

Valdo Vinyls has the following data available: $\begin{array}{lll}&&&&2X13 & 2X12\\\text { Sales } &&&& \$ 930 & \$ 700 \\\text { Less Cost of Goods Sold } &&&& \underline{410} & \underline{235} \\\text { Gross Profit } &&&& \$ 520 & \$ 465\end{array}$ $\begin{array}{lccc}\text { Income Before Interest and Taxes} & \$ 200& \$ 222 \\ \text { Net Income } & \$ 138 & \$ 122\end{array}$
What is the return on sales for Valdo Vinyls in 2X13? Has the return on sales improved or not improved since 2X12?

A) 17.6%,not improved
B) 14.8%,not improved
C) 14.8%,improved
D) 10.0%,improved
E) 9) 0%,improved