Ocelot Corporation had the following results last year (in thousands). Management's target rate of return is 30% and the weighted average cost of capital is 5%. Its effective tax rate is 40%. Sales Operating income Total assets Current liabilities $20,000,000 5,400,000 9,000,000 5,100,000 What is the division's Return on Investment (ROI)? 27.00% 105.88% 60.00% 166.67%