What is the Return on Capital Employed for this Company?

INCOME STATEMENT
Particulars		Amount
Income		56,897,573
Revenue	56,875,221
Interest Earned	22,352
Expenses
Cost of Sales:		32,775,264
Cost of Goods Sold	32,733,149
Utilities Expense	42,115
Gross Profit:
Operating Expenses:		13,345,676
Salaries Expense	3,255,449
Rent Expense	956,224
Depreciation Expense: Equipment	321,588
Depreciation Expense: Building	459,887
Bad Debt Expense	896,338
Insurance Expense	1,100,365
Interest Expense	1,555,300
Income Tax Expense	4,800,525
Operating Profit:		18,397,451
Profit:		10,776,633

BALANCE SHEET
Particulars		Amount
Assets
Current Assets:		21,322,431
Cash	2,690,644
Accounts Receivable	5,890,887
Inventory	12,595,645
Prepaid Insurance	145,255
Non Current Assets:		29,715,924
Equipment	15,799,800
Accumulated Depreciation: Equipment	-3,244,001
Building	18,560,325
Accumulated Depreciation: Building	-5,655,225
Land	4,255,025
Total Assets:		51,038,355
Liabilities
Current Liabilities:		11,194,411
Unearned Revenue	668,236
Accounts Payable	5,663,200
Salaries Payable	145,250
Interest Payable	67,500
Income Taxes Payable	4,650,225
Non Current Liabilities:		15,500,000
Long Term Loan @ 5% p.a.	15,500,000
Total Liabilities:		26,694,411
Equity
Common Stock	280,000
Additional Paid In Capital	5,320,000
Retained Earnings	18,743,944
Total Equity:		24,343,944

Question 3 options:

	30%
	43%
	52%
	35%