What is the common size value for INVENTORY given the following Balance Sheet?

ASSETS LIABILITIES

CASH $1,000 ACCOUNTS PAYABLE $500 INVENTORY $1,200

LONG TERM DEBT $2,700

PROPERTY AND EQUIPEMENT $5,000 EQUITY $4,000

TOTAL ASSETS $7,200 TOTAL LIABILITIES $7,200 AND Equity

		37.5%
		$6,700
		16.7%
		$2,700