The Following Data Are for the Akron Division of Consolidated

The following data are for the Akron Division of Consolidated Rubber, Inc.: $\begin{array}{lrr}\text { Sales } & \$ & 750,000 \\\text { Net operating income } & \$ & 45,000 \\\text { Average operating assets } & \$ & 250,000 \\\text { Stockholder's' equity } & \$ & 75,000 \\\text { Residual income } & \$ & 15,000\end{array}$ For the past year, the turnover used in ROI calculations was:

A) 1.4
B) 3.3
C) 10.0
D) 3.0