At 31 December, the year-end statement of financial position for X Limited shows the following figures: non-current assets $1350000 current assets $140000 ordinary share capital $900000 general reserve $150000 long-term loan $200000 current liabilities $90000 retained earnings $150000 For the year, profit from operations was $65000 and finance costs were $20000. Calculate the return on capital employed for the year.
- A3.21%
- B4.64%
- C5.7%
- D5.91%