The following are extracts from the latest financial statements of Road plc: Emn 600 (436) 164 (116) 340 48 Statement of Financlal Position Emn Statement of Profit and Loss Non-current assets 1.440 Revenue Current assets 432 Cost of sales Total assets 1.872 Gross profit Operating expenses Share capital Profit from operations Retained earnings 828 Net finance cost 1.168 Profit before tax Non-current liabilities 380 Taxation Current liabilities 324 Profit for the year Total equity and liabilities 1872 What is the company's return on capital employed? O A. 2.56% (8) 36 O B.3.10% O c. 2.33% OD. 10.60%