Refer to the income statement above. Luther's operating margin for the year ending December 31, 2005 is closest to ________

Luther Corporation
Consolidated Income Statement
Year ended December 31 (in $millions)
2006 2005
Total sales 610.1 562.8
Cost of sales -500.2 -380.8
Gross profit 109.9 182
Selling, general, and
administrative expenses -40.5 -40.7
Research and development -24.6 -23.4
Depreciation and amortization -3.6 -3.3
Operating income 41.2 114.6
Other income -- --
Earnings before interest and taxes (EBIT) 41.2 114.6
Interest income (expense) -25.1 -14.1
Pretax income 16.1 100.5
Taxes -5.5 -35.175
Net income 10.6 65.325

Price per share $16 $15
Sharing outstanding (millions) 10.2 8.0
Stock options outstanding (millions) 0.3 0.2

Stockholders' Equity 126.6 63.6
Total Liabilities and Stockholders' Equity 533.1 386.7

A) 10.18%
B) 16.29%
C) 20.36%
D) 24.43%


Answer: C

Business

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