Gauntlett Inc At the Beginning of This Year, the Company Has a \begin{array}{lr}
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Gauntlett Inc. reported the following results from last year's operations: $\begin{array}{lr}\text { Sales } & \$ 12,000,000 \\\text { Variable expenses } & 9,580,000 \\\text { Contribution margin } & 2,420,000 \\\text { Fixed expenses } & 1,460,000\\\text { Net operating income }&\$960,000\\\text { Average operating assets }&\$5,000,000\end{array}$ At the beginning of this year, the company has a $1,300,000 investment opportunity with the following characteristics:
$\begin{array}{lc}\text { Sales } & \$ 4,680,000 \\\text { Contribution margin ratio } & 50 \% \text { of sales } \\\text { Fixed expenses } & \$ 2,059,200\end{array}$ The turnover for this year's investment opportunity considered alone is closest to:

A) 16.67
B) 0.06
C) 0.28
D) 3.60