Scribe Company, a manufacturer of writing instruments, provides the following financial information: Operating income Net sales Total assets at Jan. 1 Total assets at Dec. 31 Pen Division $100,000 $400,000 $580,000 $610,000 Pencil Division $50,000 $150,000 $255,000 $300,000 Calculate the return on investment for the Pencil Division (Round your answer to two decimal places.) O A. 19.61% OB 16.81% OC. 16.67% OD. 18.02%