The Bombard Company Reports the Following Information What Is the Return on Sales for the Year Ended

The Bombard Company reports the following information:
$\begin{array} { l } \text {Sales for the year ended December 31,2012 }&\$106,950\\ \text {Gross profit for the year ended December 31, 2012 }&\$45,150\\ \text { Net income for the year ended December 31,2012}&\$10,300\\ \text {Total Current Assets, December 31, 2012 }&\$18,700\\ \text {Total Current Liabilities, December 31, 2012 }&\$7,600\\ \text {Total Assets, December 31, 2012 }&\$48,400\\ \text {Total Liabilities, December 31,2012 }&\$20,850\\ \text { Total common shares outstanding, December 31, 2012}&\$1,000\\ \text {Market price per share, December 31, 2012 }&\$75.00\\ \text {Dividends per share, for the year ended December 31,2012 }&\$5.00\\\end{array}$

What is the return on sales for the year ended December 31,2012?

A) 6.8%
B) 9.6%
C) 25.8%
D) 42.2%