QUESTION 12 Em 81300 (4 875) 1,825 (725) 900 The following are extracts from the latest financial statements of Coburn pla Statement of Financial Position Em Statement of Profit and LOSS Non-current assets 4,250 Revenue Current assets 1.700 Cost of sales Total assets 5,950 Gross profit Operating expenses Share capital 3,000 Profit from operations Retained earnings 1,150 Net finance cost 4,150 Profit before tax Non-current liabilities 1,250 Taxation Current liabilities 550 Profit for the year Total equity and liabilities 5,950 What is the company's return on capital employed? O A. 15.13% (90) 810 (200) 610 OB 11.309 OC. 30.09% O D. 16.67%