\(\begin{array}{c|c} \text{Net profit} & 60,000 \\ \hline \text{Total assets} & 520,000 \\ \hline \text{Current liabilities} & 150,000 \\ \hline \text{Currents assets} & 280,000 \\ \end{array}\)

The returns on capital employed is

A.

17.2%

B.

16.2%

C.

15.2%

D.

11.2%

Correct answer is B

No explanation has been provided for this answer.