Listed below is selected financial information for the Western Division of the Hansel Company for last year.[img=511x172]17869ad5eb84954.png[/img]If Hansel treats the Western Division as an investment center for performance measurement purposes, what is the before-tax return on investment (ROI) for last year? （ ） A: 34.78% B: 22.54% C: 16.67% D: 19.79%