I don't understand why the answer is 10.82%? I was under the impression that common sized would be Inventory/Sales because common-sized is based upon sales? So I thought it would be 84/1050= 8%. Can you please explain?

A firm has sales of $1,050, net income of $209, net fixed assets of $510, and current assets of $266. The firm has $84 in inventory. What is the common-size balance sheet value of inventory? Multiple Choice 8.00% 16.47% 10.82% 40.19% 31.58%