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Last year National Aeronautics had a FA/Sales ratio of 80%, comprised of $500 million of sales and $400 million of fixed assets. However, its fixed

Last year National Aeronautics had a FA/Sales ratio of 80%, comprised of $500 million of sales and $400 million of fixed assets. However, its fixed assets were used at only 50% 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. The company should set the target FA/Sales ratio _________ %.

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