Please answer and provide step by step excel calculations

Last year, Jain Technologies had $250 million of sales and $100 million of fixed assets, so its FA/sales ratio was 40 percent. However, its fixed assets were used at only 75 percent of capacity. Now the company is developing its financial forecast for the coming year. As part of that process, the company wants to set its target fixed assets/sales ratio at the level it would have had had it been operating at full capacity. What target FA/sales ratio (fixed asset turnover ratio) should the company set