Premo Pens is a division of InCommunicato, Inc. Premo generates annual revenue of \(\$ 162,000\), operating earnings of \(\$ 55,000\), and has average assets of \(\$ 400,000\). InCommunicato expects its divisions to earn a minimum required return of 12 percent. Which of the following does not represent either return on sales, residual income, or return on investment for Premo Pens?

a. \(13.75 \%\).

b. \(\$ 7,000\).

c. \(34 \%\).

d. \(40.5 \%\).

e. \(\$ 9,000\).