?

Listed below is selected financial information for the Western Division of the Hinzel Company for last year.
Amount ........................................Account (thousands)
Average working capital........................ $ 625
General and administrative expenses .......75
Net sales............................................... 4,000
Average plant and equipment ................1,775
Cost of goods sold ..................................3,525
If Hinzel treats the Western Division as an investment center for performance measurement purposes, what is the before-tax return on investment (ROI) for last year?