Jones Enterprises Is Evaluating Their Divisions Over the Past Few

Jones Enterprises is evaluating their divisions over the past few months to determine what department has done the most effective job at meeting or exceeding the Return on Investment (ROI) metric of 16% required by the company. They begin by looking at Sheila's division, which purchased a new machine in the last year. This large piece of equipment cost $9,000, generated $3,420 of sales, and incurred $1,904 of operating expenses. Given this information, what is the ROI of this new equipment, and was this a good decision made by Sheila?

A) No, this would not be considered a good decision with a negative return of 16.84%.
B) Yes, this would be considered a good decision with a positive return of 16.84%.
C) Yes, this would be considered a good decision with a positive return of 21.16%.
D) Yes, this would be considered a good decision with a positive return of 28.63%.