South Division of Renato Enterprises reported net income of $480,000 in March on sales of $7,900,000. If this division has no interest expense, an income tax rate of 30 percent, and reported a return on investment of 12 percent, how much is invested capital? A. $948,000 B. $4,000,000 C. $2,800,000 D. More information is needed to determine the answer.