The Labrador Falls Company has three divisions: A Division, B Division, and C Division.

	A				B				C
Sales	$	330,000			$	541,000				?
Net operating income		56,100				?			$	24,200
Residual income		?				36,500				14,500
Average Division Assets		260,000				320,500				97,000
Cost of Capital		14	%			15	%
Profit Margin		22	%			4	%
Asset Turnover		?				5.0
Return on investment		20	%

What was B Division's return on investment (ROI) last year?

15.00%.

37.00%.

21.58%.

20.00%.