Canadian Bacon Inc. financial statements are presented in the table below.

Based on the information in the table, calculate the firm's Basic Earning Power ratio.

Round the answers to two decimal places in percentage form.(Write the percentage sign in the "units" box).

Balance Sheet December 31, 2014

Cash and marketable securities$132,000 / Accounts payable$399,000

Accounts receivable$311,000 / Notes payable$98,500

Inventories$512,000 / Accrued expenses$89,300

Prepaid expenses$11,300 / Total current liabilities$586,800

Total current assets$966,300 / Long-term debt$799,400

Gross fixed assets$2,104,000 / Par value and paid-in-capital$298,000

Less: accumulated depreciation$398,000 / Retained Earnings$988,100

Net fixed assets$1,706,000 / Common Equity1,286,100

Total assets$2,672,300 / Total liabilities and owner's equity$2,672,300