(CO 3) Using the following information regarding actual sales for Sam's Ski Supplies, calculate the seasonal ratio for January of Year 3.

Sales for Sam's Ski Supplies ($000s)
Month	First Year	Second Year
January	380	400
February	340	360
March	320	330
April	280	290
May	265	270
June	230	235
July	220	230
August	200	205
September	210	220
October	250	270
November	400	450
December	450	502

Group of answer choices

1.40

1.55

1.32

1.18