Analyst is calculating the ROIC of a company that does not have any fixed costs

each produced unit $($e$.$ unit cost$)$ and pays no taxes. Next year's sale is

estimated $200$ units and will increase by $10\%$ per year for the next two years. Price per unit is $100,104$ and $110$ which is really just expected inflation. The cost per unit is fixed $90$ for the timeline. Current operating assets $($e$.$ operating assets$)$ are $20,000$ and the company will reinvest $50\%$ of the income $($e$.$income$).$ What is the ROIC in year three.

a$)22\mathrm{.}32\%$

b$)22\mathrm{.}23\%$

c$)22\mathrm{.}31\%$