Huston Company, a manufacturer of office supplies, provides the following financial information: Pen Division Pencil Division Operating income $ 100 comma 000 $ 40 comma 000 Net sales $ 450 comma 000 $ 175 comma 000 Total assets at Jan. 1 $ 580 comma 000 $ 350 comma 000 Total assets at Dec. 31 $ 600 comma 000 $ 300 comma 000 Calculate the return on investment for the Pen Division. (Round your answer to two decimal places.) A. 17.24% B. 12.31% C. 16.95% D. 16.67%