The Kaprelian Company Reports the Following Information What Is the Dividend Yield at December 31,2012?
A) 6

The Kaprelian Company reports the following information:
$$\begin{array} { l l } \text { Sales for the year ended December 31, 2012 } & \$ 106,950 \\\text { Grom profit for the year ended December } 31,2012 & \$ 45,150 \\\text { Net income for the year ended December } 31,2012 & \$ 7,300 \\\text { Total Current Assets, December } 31,2012 & \$ 18,700 \\\text { Total Current Liabilities, December } 31,2012 & \$ 7,600 \\\text { Total Assets, December } 31,2012 & \$ 48,400 \\\text { Total Liabilities, December } 31,2012 & \$ 20,850 \\\text { Average total common shares outtananding in } 2012 & 1,000 \\\text { Market price per share, December } 31,2012 & \$ 75.00 \\\text { Dividends per share, for the year ended December } 31,2012 & \$ 5.00\end{array}$$
What is the dividend yield at December 31,2012?

A) 6.7%
B) 9.7%
C) 25.8%
D) 68.2%