e Cybertronics Corporation reported the following information for its Cyclotron Division:

Revenues	$ 2 comma 200 comma 000$2,200,000
Operating costs	1 comma 400 comma 0001,400,000
Operating assets	1 comma 200 comma 0001,200,000

Income is defined as operating income.

What is the Cyclotron Division's return on sales?

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Part 1

A.

36.436.4%

B.

66.766.7%

C.

54.654.6%

D.

71.471.4%