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	$40,202
Accounts receivable (net)	26,636
Inventory	25,068
Property, plant, and equipment	233,212
Total Assets	$325,118
Liabilities and Stockholders' Equity
Current liabilities	$59,613
Long-term liabilities	98,753
Common stock	110,502
Retained earnings	56,250
Total liabilities and stockholders' equity	$325,118
Income Statement
Sales	$90,631
Cost of goods sold	36,252
Gross margin	$54,379
Operating expenses	(25,067)
Interest expense	(4,532)
Net income	$24,780
Number of shares of common stock outstanding	5,625
Market price of common stock	$35
Total dividends paid	$9,000
Cash provided by operations	$30,000

What is the return on total assets for Diane Company?

a.1.4%

b.9.0%

c.3.4%

d.7.9%