Sales for the year $=$ $$997,279,$ Profit margin $=18\%,$ and average Assets during the year $=$ $$647,770.$ Return on Assets $($ROA$)$ for the year is:

A$)65\mathrm{.}0\%$

B$)27\mathrm{.}7\%$

C$)11\mathrm{.}7\%$

D$)$ There is not enough information to calculate ROA.

E$)$ None of these are correct.