The composition of the Fund WV portfolio is as follows: Stock Shares Price A 310,000 $35 B 410,000 40 510,000 15 D 710,000 20 If during the year the portfolio manager sells all of the holdings of stock and replaces it with 200,000 shares of stock Ext 540 per share and 200,000 shares of stock Fat $31 per share, what is the portfolio turnover rate