Cleopatra Corporations Lingerie division has a segment margin of $729,000 and net sales revenue of $5,400,000 for the current reporting period. Average total assets for the period were $3,375,000. The division manager is considering implementing a new inventory system which would reduce the average total assets by $675,000. Assuming no change in sales or segment margin, the projected ROI with the reduction in inventory would be

a 13.5%.

b 21.6%.

c 24%.

d 20%.