Montana company reported the following results from last year's operations: Sales $ 16,800,000 Variable expenses 12,230.000 Contribution margin 4.570.000 Fixed expenses 3,394,000 Net operating income S 1,176,000 The company's average operating assets were $7,000,000. Last year's turnover was closest to: OA. 2.40 O B. 3.07 O C. 14.29 O D. 4.20