Bogey Co Recorded Operating Data for Its Cheap Division for the the Year

Bogey Co. recorded operating data for its Cheap division for the year. Bogey requires its return to Sales $ 1,400,000
Controllable margin 160,000
Total average assets 4,000,000
Fixed costs 100,000
What is the ROI for the year?

A) 4%
B) 35%
C) 6%
D) 1.5%