Use your knowledge of income statements and common-size statements, what is the operating income amount in the common-size statement based on the information below? (Choose the nearest value)

Income Common-size Statement Statement

Gross profit $729,000 25.34594%
General and administrative expense $250,000 8.69202%
Selling and marketing expense $140,000 4.86753%
Depreciation $110,000 3.82449%
Interest $132,000 4.58939%
Income taxes (25%) $24,250 0.84313%

a. 7.96%

b.3.37%

c. 2.53%

d. 8.68%