Below is selected information from Tricrop:

	Year 1	Year 2
Net operating assets/common stock	1.37	1.53
Net operating profit margin	19%	21%
Income tax rate	47%	28%
Revenues/average net operating assets	0.81	0.61
EBIT/revenues	38%	32%

Which of the following is correct concerning changes at Tricrop from Year 1 to Year 2?

	RNOA	ROCE
Option A	Increased	Increased
Option B	Increased	Decreased
Option C	Decreased	Decreased
Option D	Decreased	Increased

Group of answer choices

Option A

Option D

Option C

Option B