Tootsie Roll's financial statements for Year 6 are provided below.

Tootsie Roll Industries Inc.

Balance Sheet

As of December 31, Year 6 ($000s)

Year 6Cash & Marketable Securities36,758Accounts receivable16,207Inventories22,927Prepaid Expenses2,037Total Current Assets77,929Net Fixed Assets32,099Other Assets49,674Total Assets159,702Accounts Payable8,253Accrued Liabilities14,298Total Current Liabilities22,551Long-term Debt7,306Shareholders' EquityCommon Stock6,698Capital in Excess of Par50,820Retained Earnings72,327Total Shareholders' Equity129,845Total Liabilities & Equity159,702

Tootsie Roll Industries Inc.

Income Statement

As of December 31, Year 6 ($000s)

Year 6Net Sales194,299COGS103,205SG&A54,329EBIT36,765Interest Expense612Other Income (Expenses), Net966Income before Income Taxes37,119Income Taxes14,563Net Income22,556Total Cash Dividends12,316Shares Outstanding9,645Average Price per Share (4th Q)$36.50

Selected Financial Ratios

Year 6Industry AvgNet Profit Margin8.2%Total Asset Turnover1.64ROA13.4%Equity Multiplier1.42ROE19%

Referring to the financial statements for Tootsie Roll, what is the difference between the Industry and Tootsie for total asset turnover?

a) -0.20

b) -0.25

c) -0.34

d) -0.38

e) -0.42