Selected data from Chering Division's accounting records revealed the following:

Sales$654,900

Average investment$301,300

Net operating income$55,500

Minimum rate of return (divisional cost of capital)17%

Chering Division's return on sales (ROS) is:

one of these?

• 8.5%.
• 17.4%.
• 8.9%.
• 18.4%.
• 26.9%.