The capital of a company is made up of $40,000 ordinary shares, $45,000 preference shares, $35,000 debentures, and $40,000 reserves. During the year, it makes a profit of $6,000 after all interest totaling $1,200 has been subtracted, but before tax is taken out. The return on capital employed for this company is: O a. 5.5% O b. 4.5% O c. 5.3% O d. 4.3% NEXT PAGE