Provisions Company, a manufacturer of office supplies, provides the following financial information Operating income Net sales Total assets at Jan. 1 Pen Division Pencil Division $90,000 $30,000 $500,000 $150,000 $560,000 $255,000 $610,000 $235,000 Total assets at Dec. 31 Calculate the return on investment for the Pen Division. (Round your answer to two decimal places.) OA. 15.38% OB. 16.07% OC. 12.24% OD. 14.75%