Scribe Company, a manufacturer of writing instruments, provides the following financial information: Pen Division Pencil Division Operating income $100,000 $50,000 Net sales $400,000 $150,000 Total assets at Jan. 1 $560,000 $255,000 Total assets at Dec.31 $610,000 $235,000 Calculate the return on investment for the Pencil Division. (Round your answer to two decimal places.) O A. 21.28% OB. 20.41% O C. 19.61% O D. 17.09%