Financial data: Gross Profit margin Earnings Per Share Firm A Firm A This year Prior Year 5.8% 4.0% 21.21 22.78 Firm B Firm B This year Prior Year 6.9% 4.5% 19.46 21.2 Firm C Firm C This year Prior Year 8.0% 6.3% 9.4 10.9 Total Asset Turnover Inventory Turnover 2.21 4.75 2.04 5.01 1.74 2.75 1.58 2.59 0.97 1.71 1.09 1.87 Please measure the strength as follows: * 1 point if a ratrio has increased from the prior year * 1 point if a ratio is the highest for "this year" Which firm has the most points ? A Firm A B Firm B C Firm C D Not Applicable