The balance sheet and income statement shown below are for Koski Inc. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next 5 years, and the notes payable will be rolled over. Balance Sheet (Millions of $) Assets Cash and securities Accounts receivable Inventories 2021 Total current assets Net plant and equipment Total assets $ 4,200 17,500 20,300 $ 42,000 28,000 $ 70,000 Liabilities and Equity Accruals Accounts payable Notes payable Total current liabilities Long-term bonds Total liabilities Common stock Retained earnings Total common equity Total liabilities and equity Income Statement (Millions of $) Net sales Operating costs except depreciation Depreciation Earnings before interest and taxes (EBIT) Less interest Earnings before taxes (EBT) Taxes (25%) Net income $ 27,531 12,369 5,000 $ 44,900 9,000 $ 53,900 3,864 12,236 $ 16,100 $ 70,000 2021 $112,000 104,160 2,240 $ 5,600 840 $ 4,760 1,190 $ 3,570 Other data: Shares outstanding (millions) Common dividends (millions of $) Int. rate on notes payable & L-T bonds Federal plus state income tax rate Year-end stock price 500.00 $1,249.50 6% 25% $85.68 What is the firm's BEP? Do not round your intermediate calculations. a. 6.80% b. 5.00% c. 5.10% d. 13.33% e. 8.00%