Based Only on the Following Data, Which Answer Is Correct

Based only on the following data, which answer is correct? Purchased 12 delivery trucks for a total of $360,000 Estimated the payback from an ISO 9000 QMS project at $1,200,000 Net income for the year is $3,600,000 Spent $400,000 on implementing the ISO 9001-based QMS

A) ROI is $3: 1 RONA is $10: 1
B) ROI is 33% RONA is $9: 1
C) ROI is 30% RONA is $10: 1
D) ROI is $3: 1 RONA is $9: 1