The following data are for the Akron Division of Consolidated Rubber, Inc.:

Sales	$	750,000
Net operating income	$	45,000
Average operating assets	$	250,000
Stockholders' equity	$	75,000
Residual income	$	15,000

For the past year, the return on investment was:

Multiple Choice

• 18%

• 26%

• 6%

• 30%