last year jain technologies has $250 million of sales and$100 million of fixed assests, so its fixed assets/sales ratio was 40% however, its fixed assests were used at only 40% 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 assiets/ sales ratio should the company set?

A. 19.0%

B.14.2%

C.16.01%

D.14.6%

E.15.4%