Huntswell Corporation has two major divisionsAgricultural Products and Industrial Products. Data for the year just finished is as follows:

	Agriculture Division	Industrial Division
Sales revenue	$140,000	$1,040,000
Operating income	$16,400	$220,000
Average assets	$300,000	$5,540,000
Target rate of return	4.0%	4.0%

For the Industrial Division, how much is the asset turnover?

A.

18.8%

B.

11.1%

C.

16.7%

D.

21.2%