Ambiguous term "non-capital" prevents clear ROCE calculation Steps:

• Recall ROCE formula: (Profit ÷ Capital Employed) × 100%.
• Profit = $24,000.
• Working capital = $200,000 (typically net current assets).
• "Non-capital" = $300,000 (unclear; possibly fixed assets, but not specified).
• Not enough information to define or compute capital employed (often fixed assets + working capital).

Why B is correct:

• Cannot confirm; data lacks clear definition of capital employed to yield 16%.

Why the others are wrong:

• A: Insufficient data to verify 14.12% (e.g., implies ~$170,000 capital).
• C: Insufficient data to verify 17.14% (e.g., implies ~$140,000 capital).
• D: Insufficient data to verify 20.00% (e.g., implies $120,000 capital).

Final answer: Not enough information.