(2005 is column to right of 2006)
	2006
Total sales	610.1	579.1
Cost of sales	-500.2	- 378.8
Gross profit	109.9	200.3
Selling, general, and administrative expenses	-40.5	- 39.6
Research and development	-24.6	- 20.9
Depreciation and amortization	-3.6	- 3.7
Operating income	41.2	136.1
Other income	--	--
Earnings before interest and taxes (EBIT)	41.2	136.1
Interest income (expense)	-25.1	- 15.2
Pretax income	16.1	120.9
Taxes	-5.5	- 42.315
Net income	10.6	78.585
Price per share	$16	$15
Sharing outstanding (millions)	10.2	8.0
Stock options outstanding (millions)	0.3	0.2
Stockholders' Equity	126.6	63.6
Total Liabilities and Stockholders' Equity	533.1	386.7

1. Refer to the income statement above. Luther's return on assets (ROA) for the year ending December 31, 2005 is closest to ________.

A.) 48.64%

B.) 19.46%

C.) 1.99%

D.) 24.32%