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1 甲保險公司的財務報表顯示下列資訊:


已發生損失(Incurred Losses)- $16,000,000
滿期保費(Earned Premiums)- $25,000,000
已發生簽單費用(Incurred Underwriting Expenses)- $7,000,000
簽單保費(Written Premiums)- $35,000,000

甲保險公司的費用率(Expense Ratio)為何?
A 14%
B 20%
C 28%
D 46%