Reed Company reports the following information for the year 2013: 
Please calculate the rate of return on common stockholders' equity. Please round to 3 decimal places.
Definitions:
HR Supply
The availability of potential employee resources that a company can draw upon to meet its human capital needs.
Trust and Mutual Commitment
The belief in the reliability, truth, ability, or strength of a party, coupled with a pledge to maintain a relationship over time.
Retention Problems
Issues faced by organizations in keeping their valued employees from leaving.
Vacancy Analysis
An assessment to identify current or future job openings within an organization, considering factors such as current staffing levels, future needs, and skill requirements.
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