m The following are extracts from the latest financial statements of Cockerill plc: Statement of Financial Position m Statement of Profit and Loss Non-current assets 8,500 Revenue Current assets 3,400 Cost of sales Total assets 11,900 Gross profit Operating expenses Share capital 6,000 Profit from operations Retained earnings 2,300 Net finance cost 8,300 Profit before tax Non-current liabilities 2,500 Taxation Current liabilities 1,100 Profit for the year Total equity and liabilities 11,900 What is the company's return on capital employed? O A. 11.30% 12,600 (9,350) 3,250 (1,450) 1,800 (180) 1,620 (400) 1,220 B. 15.13% C. 16.67% O D. 30.09%