K Division has reported a profit of $57,000$ on sales of $287,000.$ Its net assets amounted to $389,000$ and its cost of capital is $14\%.$ The division$$s target ROI is $20\%.$

K division$$s return on investment $($ROI$)$ is:

Question $7$Select one:

A$.$

$14\mathrm{.}00\%$

B$.$

$14\mathrm{.}65\%$

C$.$

$20\mathrm{.}00\%$

D$.$

$19\mathrm{.}86\%$