Listed Below Is Selected Financial Information for the Western Division

Listed below is selected financial information for the Western Division of the Henzel Company for last year: If Henzel treats the Western Division as an investment center for performance evaluation purposes, what is the before-tax return on investment (ROI) for last year? (Round your answer to two decimal places.)

A) 34.68%.
B) 26.76%.
C) 22.54%.
D) 19.79%.
E) 16.67%.