The table gives figures at year end for a company. Statement of profit or loss: profit for the year $55\,200$ finance costs $12\,000$ Statement of financial position: total assets $350\,000$ total current liabilities $70\,000$ Calculate the return on capital employed (ROCE).
- A$16.00\%$
- B$19.20\%$
- C$19.71\%$
- D$24.00\%$