Serie Inc. reported the following results from last year's operations:

Sales	$	16,800,000
Variable expenses		10,640,000
Contribution margin		6,160,000
Fixed expenses		5,488,000
Net operating income	$	672,000
Average operating assets	$	7,000,000
At the beginning of this year, the company has a $2,100,000 investment opportunity with the following characteristics:
Sales	$	2,520,000
Contribution margin ratio		50	% of sales
Fixed expenses	$	1,108,800
The margin for this year's investment opportunity considered alone is closest to:

Question 6 options:

A)

50.0%

B)

44.0%

C)

6.0%

D)

56.0%