14. Cabal Products is a division of a major corporation. Last year the division had total sales of $20,070,000, net operating income of $1,063,710, and average operating assets of $4,415,400. The company's minimum required rate of return is 16%.

The division's return on investment (ROI) is closest to:

A. 5.3%

B. 24.1%

C. 33.1%

D. 22.0%