Use the following information for questions 14-15. The manager of the Beach Division of Treat Time is evaluating the acquisition of a new mobile ice cream server. The budgeted operating income of the Beach Division is currently $2,940,000 with total assets of $28,600,000 and noninterest-bearing current liabilities of $600,000. The proposed investment would add $18,000 to operating income and would require an additional investment of $120,000. The targeted rate of return for the Beach Division is 9 percent. 14. Ignoring taxes, how much is the return on investment of the Beach Division if the ice cream server is not purchased? A. 15.0% B. 10.5% C. 10.2% D. 9.73%