Based on the information in Table 4-1, the common size net fixed assets is:

34.17%

65.83%

19.23%

15.19%

Based on the information in Table 4-1, the common size EBT is:

		52.5%
		37.5%
		32.5%
		45.5%

Assets: Cash and marketable securities Accounts receivable Inventories Prepaid expenses Total current assets $600,000 900,000 1,500,000 75,000 $3,075,000 Fixed assets Less: accum. depr. Net fixed assets 8,000,000 (2,075,000) $5,925,000 $9,000,000 Total assets $800,000 700,000 Liabilities: Accounts payable Notes payable Accrued taxes Total current liabilities Long-term debt Owner's equity (1 million shares of common stock outstanding) Total liabilities and owner's equity 50,000 $1,550,000 2,500,000 4,950,000 $9,000,000 Net sales (all credit) Less: Cost of goods sold Selling and administrative expense Depreciation expense Interest expense Earnings before taxes Income taxes $10,000,000 (3,000,000) (2,000,000) (250,000) (200,000) 4,550,000 (1,820,000) $2,730,000 Net income Based on the information in Table 4-1, the common size net fixed assets is