The Balance Sheet for Ramon Company Is Given Below

The balance sheet for Ramon Company is given below:
$\begin{array}{ll}\text { Cash } & \$ 242 \\\text { Accounts Receivable } & 194 \\\text { Inventory } & 450 \\\text { Prepaid Insurance } & 76 \\\text { Fixed Assets } & 390 \\\text { Accumulated Depreciation } & (228) \\\text { Total Assets } & \$ 1,124\end{array}$
$$\begin{array} { l l } \text { Accounts payable } & \$ 152 \\\text { Wages payable } & 32 \\\text { Notes payable } & 420 \\\text { Paid-in capital } & 160 \\\text { Retained earnings } & \underline { 360 } \\\text { Total liabilities and stockholders' equity } & \$ 1,124\end{array}$$
If a common-size balance sheet was prepared,what would Ramon Company report for inventory?

A) 13.5%
B) 25.2%
C) 34.5%
D) 40.0%