The Arlington Company Prepared a Common-Size Income Statement to Compare

The Arlington Company prepared a common-size income statement to compare its results with its key competitor, Bardo Company. Please refer to the following data:
$$\begin{array} { | l | r | r | } \hline & \text { Arlington Co. } & { \text { Bardo Co. } } \\\hline \text { Revenues } & 100.0 \% & 100.0 \% \\\hline \text { Cost of goods sold } & 42.1 \% & 47.8 \% \\\hline \text { Gross Profit } & 57.9 \% & 52.2 \% \\\hline \text { Operating expenses: } & & \\\hline \text { Sales and marketing expense } & 26.3 \% & 8.6 \% \\\hline \text { General and administrative expense } & 12.0 \% & 10.8 \% \\\hline \text { Research and development expense } & 4.1 \% & 10.2 \% \\\hline \text { Total operating expenses } & 42.4 \% & 29.6 \% \\\hline & & 22.6 \% \\\hline \text { Income before income tax } & 15.5 \% & 5.8 \% \\\hline \text { Income tax expense } & 3.3 \% & 16.8 \% \\\hline \text { Net income(loss) } & 12.2 \% & \\\hline\end{array}$$
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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 profit 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.