X Co. has the following information: Sale $1,200,000 Cost of sales $800,000 Operating expenses $200,000 interest expense $ 20,000 Tax $ 10,000 current liabilities $120,000 Non-current liabilities $200,000 share capital $ 500,000 Retained earnings $ 300,000 the returns on capital employed ratio is .a 15.18% .b 17% .C 21.25% .d 1.5 x