Check the given data and please tell which option is correct

Analyse the Performance of a Company The following data is available for two fast food joints A and B. Fast-Food Joint A Current Year Previous Metric (in) Year (in) Sales (100 40,000 35,000 customers) COGS 16,000 15,000 Variable Margin 24,000 20,000 Variable Margin (as 60.00% 57.14% a % of sales) Fast-Food Joint B Current Year Previous Metric (in) Year (in ) Sales (100 80,000 65,000 customers) COGS 38,000 32,000 Variable Margin 42,000 33,000 Variable Margin (as 52.50% 50.77% a % of sales) Based on the given data, which of the following statements is true? [Hint: The companies have different scales of operations. A direct rupee-to-rupee comparison may not be useful.] Fast-food joint B has performed better than fast-food joint A because it has a higher variable margin for the given two years. Fast-food joint A has performed better than fast-food joint B because it has a higher variable margin for the given two years. Fast-food joint B has performed better than fast-food joint A because it has a lower variable margin as a % of sales for the given two years. Fast-food joint A has performed better than fast-food joint B because it has a higher variable margin as a % of sales for the given two years