23. Listed below is selected financial information for the Northen Divisions of Oshakati Ltd for last year Amount Account (thousands) Average working capital... $625 General and administrative expenses 75 Net sales... 4,000 Average plant and equipment 1,775 Cost of goods sold 3,525 If Oshakati Ltd treats the Northern Division as an investment center for performance measurement purposes, what is the before-tax return on investment (ROI) for last year? A. 16.67 percent B. 26.76 percent C 19.79 percent D. 22.54 percent