The Cybertronics Corporation Reported the Following Information for Its Cyclotron $\begin{array}{ll}\text { Revenues } & \$ 2,300,000 \\\text { Operating costs } & 1,700,000 \\\text { Operating assets } & 1,100,000\end{array}$

The Cybertronics Corporation reported the following information for its Cyclotron Division:
$\begin{array}{ll}\text { Revenues } & \$ 2,300,000 \\\text { Operating costs } & 1,700,000 \\\text { Operating assets } & 1,100,000\end{array}$
Income is defined as operating income.
What is the Cyclotron Division's return on investment?

A) 35.3%
B) 70.6%
C) 27.3%
D) 54.5%