The Sales Revenue to Capital Employed Ratio for Miralonge Manufacturing

The sales revenue to capital employed ratio for Miralonge Manufacturing is 3.2. The industry benchmark is 3. One conclusion that would be consistent with the ratio, is that the company

A) Has a lower book value for assets than the industry in general
B) Is using its assets more efficiently than its closest competitor's
C) Has a higher operating profit than its closest competitors
D) Has amortized the assets of less fully than the industry in general
E) Is in a serious over trading situation