Celimar Company's Western Division earned operating income last year as shown in the following income statement: At the beginning of the year, the value of operating assets was $277,000. At the end of the year, the value of operating assets was $323,000. Celimar Company requires a minimum rate of return of 12%. Which of the following is the Average Operating Assets: A. $600,000 B. $323,000 C. $300,000 D. $277,000