Ratio Analysis: Consolidated Financial Statements $\$$ Million -Based on the Above Same Table,what Are the ROICs for

Ratio Analysis: Consolidated Financial Statements
$\$$ million
$\begin{array}{lrrr} & \text { Company A } & \text { Company B } & \text { Company C } \\\hline \text { Income statement } & & & 150 \\\text { Operating profit } & 120 & 100 & (20) \\\text { Interest } & 0 & 0 & 130 \\\text { Earnings before taxes } & 120 & 100 & (33) \\\text { Taxes } & (30) & (25) & (33) \\\text { net income }&90&75&98\\ \text {Operating tax rate }&25.0 \% & 25.0 \% & 25.0 \%\\ \text { Balance sheet}\\\text { Inventory } & 125 & 100 & 150 \\\text { Property, plant, and equipment } & 400 & 400 & 365\\\text { Equity investments } & 0 & 50 & 0 \\\text { Total assets } & 525 & 550 & 515\\\text { Accounts payable } & 50 & 50 & 50 \\\text { Debt } & 0 & 0 & 190\\\text { Equity } & 475 & 500 & 275 \\\text { Liabilities and equity } & 525 & 550 & 515\\\end{array}$
-Based on the above same table,what are the ROICs for Companiesy A,B,and C,respectively?

A) 18 percent,12 percent,19 percent.
B) 19 percent,17 percent,21 percent.
C) 18 percent,16 percent,20 percent.
D) 19 percent,17 percent,24 percent.