Last year Jain Technologies had $$300$ million of sales and $$120$ million of fixed assets, so its Fixed Assets$/$Sales ratio was $40\%.$ However, its fixed assets were used at only $55\%$ of capacity. Now the company is developing its financial forecast for the coming year. As part of that process, the company wants to set its target Fixed Assets$/$Sales ratio at the level, it would have had, had it been operating at full capacity. What target Fixed Assets$/$Sales ratio should the company set?

a$.22\mathrm{.}00\%$

b$.15\mathrm{.}71\%$

c$.12\mathrm{.}86\%$

d$.28\mathrm{.}21\%$

e$.18\mathrm{.}03\%$