Crystal Company,a Manufacturer of Office Supplies,provides the Following Financial Information

Crystal Company,a manufacturer of office supplies,provides the following financial information: $$\begin{array} { | l | r | r | } \hline & \text { Pen Division } & \text { Pencil Division } \\\hline \text { Operating income } & \$ 80,000 & \$ 30,000 \\\hline \text { Net sales } & \$ 450,000 & \$ 175,000 \\\hline \text { Total assets at Jan. 1 } & \$ 580,000 & \$ 350,000 \\\hline \text { Total assets at Dec .31 } & \$ 700,000 & \$ 275,000 \\\hline\end{array}$$ Calculate the return on investment for the Pencil Division.(Round your answer to two decimal places.)

A) 12.50%
B) 9.60%
C) 8.57%
D) 10.91%