The Juniper Tree carries an average inventory of $164,000. The firm has equity of $438,2000, total assets of $679,400 and sales of $734,800. What is the common-size percentage for the inventory account?

a. 20.22 percent

b. 22.32 percent

c. 24.14 percent

d. 35.87 percent

e. 37.43 percent