Young Funds prepared a table of bond ratings and financial ratios of 34 companies as given below. The table is sorted by EBIT/TA. You want to choose a cutoff value for EBIT/TA for Young Funds so that they can rate firms with EBIT/TA greater than that value as A+ and firms with EBIT/TA less than that value as B.

What cutoff value for EBIT/TA minimizes the total number of misclassifications? (only 1 correct choice). Company | Rating | EBIT/TA VISTEON CORP | B | (0.0100) EASTMAN KODAK CO | B | 0.0270 GOODYEAR TIRE & RUBBER CO | B | 0.0640 UNITED STATES STEEL CORP | B | 0.0750 PENSKE AUTOMOTIVE GROUP INC | B | 0.0750 ONEOK INC | B | 0.0760 DEAN FOODS CO | B | 0.0840 DANAHER CORP | A | 0.0850 AES CORP | B | 0.0910 RRI ENERGY INC | B | 0.0970 LEAR CORP | B | 0.0980 QWEST COMMUNICATION INTL INC | B | 0.0990 BOEING CO | A | 0.1020 AMAZON.COM INC | B | 0.1030 TESORO CORP | B | 0.1230 PFIZER INC | A | 0.1280 MERCK & CO | A | 0.1310 BRISTOL-MYERS SQUIBB CO | A | 0.1370 ABBOTT LABORATORIES | A | 0.1410 KIMBERLY-CLARK CORP | A | 0.1510 WYETH | A | 0.1510 BAXTER INTERNATIONAL INC | A | 0.1560 AMGEN INC | A | 0.1590 DISH NETWORK CORP | B | 0.1610 DIRECTV GROUP INC | B | 0.1650 ILLINOIS TOOL WORKS | A | 0.1710 COCA-COLA CO | A | 0.1760 LILLY (ELI) & CO | A | 0.1810 UNITED PARCEL SERVICE INC | A | 0.1820 JOHNSON & JOHNSON | A | 0.1890 PEPSICO INC | A | 0.2120 The 3M CO | A | 0.2250 ECHOSTAR DBS CORP | B | 0.2360 NUCOR CORP | A | 0.2620 COLGATE-PALMOLIVE CO | A | 0.2950

		A) 0.0845
		B) 0.1680
		C) 0.1255
		D) 0.1005