The Following Data Are Taken from the Management Accounting Reports

The following data are taken from the management accounting reports of Dancer Co.: $\begin{array}{llll}\underline{\text { Div. C }}&\underline{ \text { Div. B }} &\underline{ \text { Div. A} } & \\2,700,000 & \$ 3,700,000 & \$ 3,600,000 & \text { Income from operations } \\2,200,000 & 2,100,000 & 3,400,000 & \text { Total service department charges }\end{array}$ If an incentive bonus is paid to the manager who achieved the highest income from operations before service department charges, it follows that:

A) division A's manager is given the bonus.
B) division B's manager is given the bonus.
C) division C's manager is given the bonus.
D) the managers of Divisions B and C divide the bonus.