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 $580,000 $610,000 Pencil Division $40,000 $175,000 $255,000 $235,000 Calculate the return on investment for the Pen Division. (Round your answer to two decimal places.) A. 13.45% OB 13.11% O C. 13.79% D. 16.33%