Amos Manufacturing has two major departments. Management wants to compare their relative performance. Information related to the two departments is as follows:

Department 1:
Sales:	$400,000
Expenses:	250,000
Asset investment:	950,000
Department 2:
Sales:	$75,000
Expenses:	45,000
Asset investment:	400,000

What is the Return on Investment (ROI) for Department 1?

Select one:

a. 15.8%

b. 16.8%

c. 17.8%

d. 18.8%