Bob's Big Boy generated sales of $$39,750,$ cost of goods sold of $$28,900,$ net income of $$4,700.$ The balance sheet shows that the company has

inventory of $$3,500,$ the total current asset is $$6,300,$ and the net fixed assets are $$22,700$ and the book value of equity is $$11,500.$

What is the common$-$size value of inventory?

Show your work. No credit given without showing your math.

Round to $2$ decimal places in percentage terms. $($e$.$g$.,23\mathrm{.}15\%)$