The following information is available for Crammer Company's two segments:

Financial Statement Information	Segment A (in Million)			Segment B (in Million)
Service revenue	$	100		$	200
Operating expenses	$	80		$	160
Average Assets	$	50		$	320

Segment B's rate of return on assets is:

Multiple Choice

• 50.2%

• 12.5%

• 40.0%

• 25.0%