Luther Corporation Consolidated Income Statement Year ended December 31 (in $millions) Total sales Cost of sales Gross profit Selling, general, and administrative expenses Research and development Depreciation and amortization Operating income Other income Earnings before interest and taxes (EBIT) Interest income (expense) Pretax income Taxes Net income Price per share Sharing outstanding (millions) Stock options outstanding (millions) Stockholders' Equity Total Liabilities and Stockholders' Equity 2006 610.1 (500.2) 109.9 (40.5) (24.6) (3.6) 41.2 41.2 (25.1) 16.1 (5.5) 10.6 $16 10.2 0.3 126.6 533.1 2005 567 (362.6) 204.4 (36.6) (21.3) (3.3) 143.2 143.2 (14.2) 129 (45.15) 83.85 $15 8.0 0.2 63.6 386.7 Refer to the income statement above. Luther's return on assets (ROA) for the year ending December 31, 2005 is closest to:

Luther Corporation Consolidated Income Statement Year ended December 31 (in Smillions) reier to the income statement above: Luthers return on assets (ROA) for the year ending December 31,2005 is closest to