Based on the information in Table 4-3, calculate the operating return on total assets.

Table 4-3 Assets: Cash Balance Sheet Accounts receivable Inventory Net fixed assets Total assets Liabilities and owners' equity: Accounts payable Notes payable Long-term debt Owners' Equity Total liabilities and owner's equity Emery Corporation $250,000 450,000 500,000 2,100,000 $3,300,000 $100,000 450,000 1,050,000 1,700,000 $3,300,000 Income Statement Sales (all credit) Cost of goods sold Operating expense Interest expense Income taxes Net income $8,000,000 (4,000,000) (2,900,000) (150,000) (380,000) $570,000