Use the financial information for Drill 'Em Deep Dental found below to determine Drill 'Em Deep's Net Operating Profit Margin.

Sales	$37,213,000
NOPAT	10,575,000
Average NOA	25,559,000
Cash flow from operating activities	13,570,000
CapEx	1,146,000
Short-term debt	4,160,000
Long-term debt	$24,483,000

A) 0.274 = 27.4%

B) 0.597 = 59.7%

C) 0.248 = 24.8%

D) 0.314 = 31.4%