Othman Inc. 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	$	1,176,000

The company's average operating assets were $3,000,000.

Last year's turnover was closest to:

A) 10.42

B) 5.60

C) 0.92

D) 1.40