Mathal Company has sales of $$4,800,000$ for the current year. The book value of its fixed assets at the beginning of the year was $$1,450,000$ and at the end of the year was $$1,600,000.$ The fixed asset turnover ratio for Mathal is

$$ a$.33$

b$.3\mathrm{.}1$

c$.3\mathrm{.}0$

d$.32$