Pendant Publishing reported the following results for its Textbook? Division:

Sales	$ 2200000
Operating income	$ 440 000
Total assets	$ 1 100 000
Current liabilities	$ 1490 000$

?Pendant's target rate of return is

18?%

and the weighted average cost of capital is

14?%.

Its effective tax rate is

25?%.

What is the Textbook? Division's capital? turnover?

a 2.0

b 2.5

c 5.0

d 1.5