The Following Financial Statement Information Is Available for Jackson Corporation

The following financial statement information is available for Jackson Corporation: $\begin{array}{lrr}&2014&2013\\\text { Net sales } & \$ 784,000 & \$ 697,000 \\\text { Cost of goods sold } & 406,000 & 377,000 \\\text { Net income } & 115,000 & 80,000 \\\text { Tax expense } & 50,000 & 29,000 \\\text { Interest expense } & 15,000 & 14,000\end{array}$ The profit margin for 2014 is

A) 14.7%.
B) 16.6%.
C) 48.2%.
D) 12.8%.