Rouge Industries Reported the following items for the current year: Sales $3,000,000; Cost of Goods Sold = $1,500,000; Deprciation Expense = $170,000; Administrative Expenses = $150,000; Interest Expenses = $30,000; Marketing Expenses = $80,000; and Taxes = $300,000; Rouge's operating profit margin & operating income is equal to

a. 25.67%

b. 36.67%

c. 35.67%

d. 50.00%