Assume a company reported the following results:

Sales $400,000;

Variable expenses 260,000;

Contribution margin 140,000;

Fixed expenses 40,000;

Net operating income $100,000;

Average operating assets $350,000.

The return on investment (ROI) is closest to:

A. 35.0%

B. 22.5%

C. 114.3%

D. 28.6%