Listed below is selected financial information for the Western Company for last year: ormation for the Western Division of the Henzel Amount (thousands) Account Total assets, beginning of the year Total assets, end of the year Current liabilities, beginning of the year Current liabilities, end of the year Tax rate Sales revenue Financial expenses Non-financial operating expenses Cost of capital $54000 70,000 14,000 20,000 20% 72,000 10,000 46,000 10% If Henzel treats the Western Division as an investment center for performance evaluation purposes, what is the return on investment (ROI) for the year? (Round your answer to two decimal places.) POTE