Arlington Company prepared a common-size income statement for 2021. to compare its results with its key competitor. Bardo Company Refer to the following data Click the icon to view the common-size income statement.) Which of the following statements can be correctly concluded from the above data? A. Arlington produces a higher amount of gross margin than Bardo. OB Bardo has more effective cost control than Arlington in the area of operating expenses OC. Arlington's cost of goods sold is lower than Bardo's on a per unit basis. OD Arlington makes less total net income than Bardo Le X Common-size income statement Ba Arlington Co. Bardo Co. 100.0% 100.0% 42.1% 47.8% 57.9% 52.2% per Revenues Cost of goods sold Gross margin Operating expenses. Sales and marketing expense General and administrative expense Research and development expense Total operating expenses 26.3% 12.0% 4.1% 42.4% 8.6% 10.8% 10.2% 29.6% Income before income tax Income tax expense Net income (loss) h 15.5% 3.3% 12.2% 22.6% 5.8% 16.8%