X Limited’s statement of financial position as at $31$ December $2017$ gives the following amounts (in $\$000$): non-current assets $1350$, current assets $140$, ordinary share capital $900$, general reserve $150$, $10\%$ debentures $200$, current liabilities $90$, retained earnings $150$. The profit from operations for the year was $65000$ and the finance costs were $20000$. What is the return on capital employed for $2017$?
- A$3.21\%$
- B$4.64\%$
- C$5.7\%$
- D$5.91\%$