What is Ben's return on capital employed?

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The following extracts are from Ben’s financial statement: Profit before interst and tax- $10,200 Interest – $(1600); Tax – $(3300); Profit after tax- $5300; Share capital – $20,000; Reserves – $15,600 = 35,600; Loan liability – $6900 = $42,500 What is Ben’s return on capital employed?

 

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