Return on Capital Employed (ROCE) Calculation Steps:

• Identify operating profit as $28,000 (profit from operations, before interest).
• Calculate capital employed as non-current assets + net current assets = $485,000 +$45,000 = $530,000 (standard formula: total assets - current liabilities).
• Compute ROCE = ($28,000 /$530,000) × 100% ≈ 5.3%.
• Note: Interest payable ($8,000) is a current liability already deducted in net current assets; non-current liabilities ($80,000) confirm equity via balancing but do not alter capital employed.

Not enough information: Result (5.3%) does not match any option; possible transcription error in figures (e.g., non-current assets as $67,000 yields$112,000 capital and 25%).

Final answer: Not enough information.