A beam with rectangular section of $$120 mm \times 40 mm$$ is placed horizontally by mistake, (with width as 120 mm and depth as 40 mm) whereas it was designed to be placed vertically. (with width as 40 mm and depth as 120 mm). The ratio of section modulus will be

A

$$\frac{1}{3}$$

B

$$\frac{1}{2}$$

C

$$\frac{1}{6}$$

D

$$\frac{1}{8}$$