The following data are taken from the management accounting reports of Dulcimer Co.:

	Div. A	Div. B	Div. C
Income from operations	$1,900,000	$1,450,000	$1,450,000
Total service department charges	1,700,000	1,050,000	1,100,000

If an incentive bonus is paid to the manager who achieved the highest income from operations before service department charges, it follows that

		Division A's manager is given the bonus
		Division B's manager is given the bonus
		Division C's manager is given the bonus
		Divisions B and C's managers divide the bonus