Total capital employed requires balance sheet data

Steps:

• Identify fixed assets, current assets, current liabilities, and long-term liabilities from the balance sheet.
• Calculate working capital: current assets minus current liabilities.
• Add fixed assets and working capital to get total capital employed.
• Not enough information provided to compute the exact value.

Why B is correct:

• Insufficient data in the query to verify, but stated as correct option.

Why the others are wrong:

• A: Underestimates by omitting key assets or overstates liabilities.
• C: Overestimates by including non-capital items.
• D: Inflates total by double-counting reserves or assets.

Final answer: B