Option D (24.85%) is correct.

ROCE = Profit from operations ÷ Capital Employed × 100

Capital Employed = Shareholders' equity + Non-current liabilities = $423,000 + $80,000 = $503,000

(Current liabilities are excluded from capital employed.)

ROCE = $125,000 ÷ $503,000 × 100 = 24.85%

Meningeal Irritation Signs:

The question describes Brudzinski's sign first (neck flexion → knee/hip flex), then Kernig's sign (hip-knee 90° → cannot extend knee).

Meningitis management (bacterial):

• IV Ceftriaxone \(100\,\text{mg/kg/day}\) in 2 divided doses
• Dexamethasone \(0.15\,\text{mg/kg}\) IV every 6 hrs × 4 days (reduces inflammation, hearing loss)
• Isolate patient for first 24 hrs of antibiotics

CSF findings in bacterial meningitis: Turbid, \(\uparrow\) WBC (neutrophils), \(\downarrow\) glucose, \(\uparrow\) protein, positive culture/Gram stain.

Radius of curvature $R = \frac{v^2}{a_{\perp}}$.

• At $t=1$: $v_x = 10 \cos 60^{\circ} = 5$; $v_y = 10 \sin 60^{\circ} - 10(1) = 5\sqrt{3} - 10 \approx -1.34$.
• Total $v = \sqrt{5^2 + (-1.34)^2} \approx 5.18$.
• $a_{\perp} = g \cos \theta$ where $\theta$ is the angle of the velocity vector. After calculation, $R \approx 2.8\text{ m}$.