The Labrador Falls Company Has Three Divisions: a Division,B Division,and

The Labrador Falls Company has three divisions: A Division,B Division,and C Division. $\begin{array}{|l|r|r|r|}\hline & \text { A } & \text { B } & \text { c } \\\text { Sales }& \$ 320,000 & \$ 540,000 & ?\\\hline \text { Net operating income } & 60,000 & ? & \$ 24,000 \\\hline \text { Residual income }& ? & 36,000 & 14,400 \\\hline \text { Average Division } \\ \text { Assets } & 250,000 & 320,000 & 80,000 \\\hline \text { Cost of Capital } & 12 \% & 16 \% & \\\hline \text { Profit Margin } & 20 \% & 5 \% & \\\text { Asset Turnover } & ? & 4.0 & \\\hline \text { Return on irwestment } & 15 \% & & \\\hline\end{array}$
What was B Division's return on investment (ROI) last year?

A) 16.00%.
B) 20.00%.
C) 24.00%.
D) 33.75%.