Deshpande Inc reported the following results from last year's operations:

Sales

Variable expenses

Contribution margin

Fixed expenses

Net operating income

Average operating assets

$$6,300,000$

$3,890,000$

$2,410,000$

$2,032,000$

$378,000$

$3,000,000$

Last year's turnover was closest to:

$16\mathrm{.}67$

$0\mathrm{.}06$

$2\mathrm{.}10$

$0\mathrm{.}48$