31. Discount Outlet has net income of $389,100, a profit margin of 2.8 percent, and a return on assets of 8.6 percent. What is the capital intensity ratio? A. .33 B. .67 C. 1.49 7 D. 1.34 E. 3.07 32. Spring Falls Gifts has sales of $680,300, total assets of $589,100, and a profit margin of 4.3 percent. What is the return on assets? A. 4.30 percent B. 6.54 percent C. 3.83 percent D. 7.01 percent E. 4.97 percent