Use the following selected balance sheet and income statement information for Sirius Supply Co. to compute ROA, to the nearest hundredth.

Operating profit before tax	Earnings without interest expense (EWI)	Average total assets	Sales	Tax rate on operating profit
$116,600	$233,500	$721,200	$1,703,130	30%

a. 27.3%

b. 13.71%

c. 16.17%

d. 32.38%