The following information pertains to Kingbird, Inc. Assume that all balance sheet amounts represent both average and ending balance figures. Assume that all sales were on credit.

Assets
Cash and short-term investments	$ 54800
Accounts receivable (net)	37500
Inventory	25200
Property, plant and equipment	224000
Total Assets	$341500
Liabilities and Stockholders Equity
Current liabilities	$ 62800
Long-term liabilities	86800
Stockholders equitycommon	191900
Total Liabilities and Stockholders Equity	$341500
Income Statement
Sales revenue	$98000
Cost of goods sold	67800
Gross profit	30200
Operating expenses	11000
Net income	$ 19200
Number of shares of common stock	5100
Market price of common stock	$15
Dividends per share on common stock	7.2
Cash provided by operations	$45000

What is the return on common stockholders equity for this company?

11.2%

10.0%

12.5%

15.7%