Cabell Products is a division of a major corporation. Last year the division had total sales of $25,320,000, net operating income of $1,924,320, and average operating assets of $6,000,000. The company's minimum required rate of return is 10%. The division's return on investment (ROI) is closest to:

		135.5%
		32.1%
		2.4%
		6.1%