Bogey CoRecorded Operating Data for Its Cheap Division for the Year

Multiple Choice

Bogey Co.recorded operating data for its Cheap division for the year.Bogey requires its return to be 10%. $\begin{array}{lr}\text { Sales } & \$ 1,400,000 \\\text { Controllable margin } & 160,000 \\\text { Total average assets } & 4,000,000 \\\text { Fixed costs } & 100,000\end{array}$ What is the ROI for the year?

A) 4%
B) 35%
C) 6%
D) 1.5%