Firm A has a ratio of fixed assets to total assets of 50 percent and a ratio of cost of goods sold to sales of 80 percent. Firm B operates in the same industry with ratios of 30 percent and 70 percent, respectively. Firm A is the more ____________ firm and Firm B is more __________.

a. capital intensive; cost efficient

b. cost efficient; capital intensive

c. capital intensive; debt-financed

d. cost-efficient; debt-financed