There are three divisions in Company Z. Here are their operating results: Division A Division B Division C Operating Income $12,000 $10,000 $16,000 Average Operating Assets (invested capital) $42.000 $45,000 $80,000 Sales $120,000 $100,000 $160,000 Cost of Capital is 12% for this company (this is the cost of their money, the debt and equity they need to finance their business). Which division of company Z is the top performer? Division All divisions performed equally Division B Division A