Newport Hospital reported the following balance sheet:

Cash	$28,000		Accounts payable	$5,000
Accounts receivable	15,000		Notes Payable	12,000
Supplies	45,000		Accruals	17,000
Net Fixed Assets	122,000		Long-Terms Debt	45,000
			Unrestricted Net Assets	10,000
			Permanently Restricted Net Assets	121,000
Total assets	$210,000		Total Liab. & Net Assets	$210,000

The hospital has total operating revenues of $600,000 and excess of revenue over expenses of $50,000. Health centers fixed assets turnover is

A) 0.24

B) 4.92.

C) 2.86

D) 0.41