Below Is Selected Information from Tricrop -Return on Net Operating Assets for Year 1 Is:
A)

Below is selected information from Tricrop.
$$\begin{array} { | l | c | c | } \hline & \underline { \text { Year 1 } } & \underline { \text { Year 2 } } \\\hline \begin{array} { l } \text { Net operating assets } \\\text { /common equity }\end{array} & 1.37 & 1.53 \\\hline \begin{array} { l } \text { Net operating profit } \\\text { margin }\end{array} & 19 \% & 21 \% \\\hline \text { Income tax rate } & 47 \% & 28 \% \\\hline \begin{array} { l } \text { Revenues/net operating } \\\text { assets }\end{array} & 0.81 & 0.61 \\\hline \text { EBIT/revenues } & 38 \% & 32 \% \\\hline\end{array}$$
-Return on Net Operating Assets for Year 1 is:

A) 30.8%
B) 16.3%
C) 15.4%
D) 14.5%