The Machining Division Has a Capacity of 2,000 Units

The Machining Division has a capacity of 2,000 units. Its sales and cost data are: Selling price per unit $100
Variable manufacturing costs per unit $25
Variable administrative costs per unit $5
Total fixed manufacturing overhead $20,000
Total fixed administrative costs $5,000
Return on Investment is:

A) The same as residual income
B) Net operating income divided by average operating assets
C) A nonfinancial measure of performance
D) Net operating income minus average operating assets X cost of capital