Which of the following calculations is correct if sales are $25,000, operating profit after tax is $1,000, the tax rate is 30%, there are no other comprehensive income items, operating liabilities (OL) are $5,000, the short-term borrowing rate (STBC) is 3% after tax, and the asset turnover ratio (ATO) is 2?

	1.	Operating liability leverage (OLLEV) = 0.286
	2.	RNOA = 0.092
	3.	RNOA = 0.066
	4.	Operating profit margin after tax = 0.046