Table 18-6 Arlington Company Prepared a Common-Size Income Statement, for 2017, to 2017

Table 18-6
Arlington Company prepared a common-size income statement, for 2017, to compare its results with its key competitor, Bardo Company. Please refer to the following data:

-Refer to Table 18-6.Which of the following statements can be correctly concluded from the above data?

A) Bardo Company produced higher total net income than Arlington.
B) Bardo produces higher gross margin per dollar of sales than Arlington.
C) Bardo places a higher priority on research and development than Arlington.
D) Bardo's total operating expenses are lower than Arlington's.