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 $80,000 $450,000 $580,000 $600,000 Pencil Division $50,000 $150,000 $350,000 $275,000 Calculate the return on investment for the Pencil Division. (Round your answer to two decimal places.) A. 18.18% B. 13.56% C. 14.29% D. 16%