The capital of the company is made up of $50,000 ordinary shares, $55,000 preference shares, $35,000 debentures and $40,000 reserves. During the year, it makes a profit of $9,000 after all interest totaling $3,000 has been charged but before tax is taken out. The return on capital employed for this company is: a. 8.27% O b. 5.00% O c. 6.20% O d. 6.67%