The draft accounts of Winterbeer Ltd for the year ended 31 December 2019 include the following:

Turnover 250mGross profit 70m.It was subsequently discovered that 30m of this turnover related to 2020 and that inventory valued at 5m had been omitted from the closing inventory for 31 December 2019. After correction of these errors the gross profit ratio will be:

A: 24%

B: 10%

C: 33%

D: 20%