You are considering a takeover of Clark Casc plc. The following figures have been extracted from Helibeb's financial statements for the last year: Calculate the Return on Capital Employed for Clark Casc plc for 2017. **The answer given was 16.07. I don't understand how they got that answer.

Year Ended September 30th.
	2017 m	2018 m
Sales Income	440	445
Cost of Sales	(280)	(283)
Gross Profit	160	162
Distribution Costs	(22)	(27)
Administration Expenses	(44)	(46)
Operating Profit	94	89
Finance Income	0	0
Finance Costs	(3)	(3)
Net Profit Before Tax	91	86
Taxation	(17)	(16)
Net Profit After Tax	74	70
Dividends	(27)	(27)
Retained Profit	47	43

	As at September 30th.
	2016	2017	2018
	m	m	m
Non-Current Assets	550	551	576
Current Assets	20	63	77
Current Liabilities	(6)	(8)	(10)
Non-Current Liabilities	(91)	(86)	(80)
Shareholders Equity	473	520	563