A farm business manager has just finished preparing end of year financial statements for the business. The following financial information was determined: Current assets beginning of year $200,000 Total assets beginning of year $600,000 Current liabilities beginning of year $100,000 Total liabilities beginning of year $150,000 Total equity beginning of year $450.000 Current assets - end of year $250,000 Total assets - end of year $800,000 Current liabilities - end of year $150,000 Total liabilities - end of year $300,000 Total equity - end of year $500,000 Gross revenue $600,000 Net farm income from operations $115,000 Operating expense $425,000 Farm interest expense $20,000 Depreciation expense $45,000 Owner withdrawals (for unpaid labor and Mgt.) $50,000 Non-farm income $35,000 What is the farm business's operating profit margin ratio? O 13.71% O 14.17% O 9.56% O 23.38%