The Following Information Pertains to Zootime Co Zootime's Return on Investment Was:
A) 10

Multiple Choice

The following information pertains to Zootime Co.'s Shelter Division for the current year: (CPA adapted)
$$\begin{array} { | l | r | } \hline \text { Sales } & \$ 311,000 \\\hline \text { Variable cost } & \$ 250,000 \\\hline \text { Traceable fixed costs } & \$ 50,000 \\\hline \text { Average invested capital } & \$ 40,000 \\\hline \text { Imputed interest rate } & 10 \% \\\hline\end{array}$$ Zootime's return on investment was:

A) 10.00%.
B) 13.33%.
C) 27.50%.
D) 30.00%.