A firm has inventory of $11,400, accounts payable of $9,800, cash of $850, net fixed assets of $12,150, long-term debt of $9,500, accounts receivable of $6,600, and total equity of $11,700. What is the common size percentage for the net fixed assets?
a 19.60 %
b 26.67 %
c 39.19 %
d 42.08 %
e 48.75 %