X. Co. has made plan for the next year. It is estimated that the company will employ total assets of BDT 800,000; 50% of the assets being financed by borrowed capital at an interest cost of 8% per year. The direct costs for the year are estimated at BDT 480,000 and all other expenses are estimated at BDT 80,000. The goods will be sold to customer at 150% of the direct costs. Tax rate is assumed to be 50%. You are required to calculate: a) Net profit margin b) Return on assets c) Assets Turnover d) Return on owners' equity