The following information pertains to Diane Company. Assume that all balance sheet amounts represent both average and ending balance figures and that all sales were on credit.

Assets
Cash and short-term investments	$30,000
Accounts receivable (net)	20,000
Inventory	15,000
Property, plant and equipment	185,000
Total Assets	$250,000
Liabilities and Stockholders' Equity
Current liabilities	$45,000
Long-term liabilities	70,000
Common stock	80,000
Retained earnings	55,000
Total liabilities and stockholders' equity	$250,000
Income Statement
Sales	$85,000
Cost of goods sold	45,000
Gross margin	$40,000
Operating expenses	(15,000)
Interest expense	(5,000)
Net income	$20,000
Number of shares of common stock outstanding	6,000
Market price of common stock	$20
Total dividends paid	$9,000
Cash provided by operations	$30,000

What is the asset turnover for Diane Company?

a.2.94

b.1.00

c.0.34

d.0.18