Provisions Company, a manufacturer of office supplies, provides the following financial information: Operating income Net sales Total assets at Jan. 1 Total assets at Dec. 31 Pen Division $80,000 $450,000 $560,000 $600,000 Pencil Division $40,000 $175,000 $350,000 $275,000 Calculate the return on investment for the Pen Division. (Round your answer to two decimal places.) A. 13.33% B. 12.80% C. 14.29% D. 13.79%