Multiclass, Inc., provided the following information for two of its divisions for last year: Snack Foods Division include: Sales - $30,000,000; Operating income $1,800,000; Operating assets, January 1 - $9,600,000 and Operating assets, December 31 - $10,400,000. Appliance Division include: Sales - $117,000,000; Operating income - $3,510,000; Operating assets, January 1 - $17,500,000 and Operating assets, December 31 - $21,500,000. Using the same information above, calculate the margin or the return on sales for the Appliance Division.

a.6%

b.18%

c.10%

d.3%