Provisions Company, a manufacturer of office supplies, provides the following financial information: Pen Division Pencil Division Operating income $90,000 $40,000 Net sales $500,000 $200,000 Total assets at Jan. 1 $560,000 $255,000 Total assets at Dec. 31 $700,000 $300,000 Calculate the return on investment for the Pen Division. (Round your answer to two decimal places.) ### O A. 14.49% OB 16.07% O c. 12.86% OD. 14.29%