Insufficient data for precise ROCE calculation Steps:

• Identify ROCE formula: (Profit / Capital Employed) × 100, where Capital Employed typically = Total Assets - Current Liabilities (or Equity + Non-Current Liabilities).
• Note given data: Profit $245,000; equity components total$620,000 (Preference $220,000 + Ordinary$140,000 + Retained Earnings $260,000).
• Recognize equity alone does not define Capital Employed without assets, liabilities, or clarification (e.g., average vs. end-of-year, inclusion of debt).
• Conclude calculation impossible without additional balance sheet details.

Why C is correct:

• Not enough information to confirm any option, including C; ROCE requires full definition of Capital Employed, absent here.

Why the others are wrong:

• A, B, D: Same issue—no basis to compute or select without missing data.

Final answer: Not enough information.