The comparative financial statements of Seward, Incorporated include the following data:

	Current Year	Prior Year
Income Statement
Net Sales Revenue	$ 148,000	$ 118,000
Cost of Goods Sold	64,000	56,000
Operating Expenses	40,800	33,800
Interest Expense	5,300	5,300
Income Tax Expense	6,800	5,800
Net Income	31,100	17,100
Balance Sheet
Current Assets	133,000	113,000
Plant, Property and Equipment, Net	116,000	123,000
Current Liabilities	54,000	47,000
Long-Term Liabilities	52,000	52,000
Stockholders Equity	143,000	137,000
Total Liabilities & Stockholders Equity	249,000	236,000

The fixed asset turnover ratio for the current year is closest to: