Return on Capital Employed requires full capital base Steps:

• Identify ROCE formula: (Profit / Capital Employed) × 100, where Capital Employed = Non-current assets + Working capital (or equity + non-current liabilities).
• Note given data: Profit = $24,000, Working capital =$200,000, Non-current liabilities = $300,000.
• Recognize missing data: Non-current assets or equity not provided to compute Capital Employed.
• Conclude calculation impossible without additional balance sheet details.

Why B is correct:

• Not applicable; insufficient data prevents verifying any option.

Why the others are wrong:

• A, C, D: All require a specific Capital Employed value (e.g., $150,000 for B), but none can be derived from given info.

Not enough information.

Final answer: Not enough information.