Provisions Co. makes office supplies and provided the following financial information: Pencil Pen Division Division Operating income $100,000 $40,000 Net sales $500,000|| $150,000 Total assets on Jan. 1, 2020 $580,000 $350,000 Total assets on Dec. 31, 2020 $610,000 $300,000 Calculate the ROI for the Pen Division. (Round your answer to two decimal places.) O A. 16.81% O B. 17.24% C. 16.39% o oo D. 12.31%