Wescott Company has three divisions: A$,$ B$,$ anid C$.$ The company has a hurdle rate of $8$ percent. Selected operating data for the three divisions are as follows:

$\backslash$table$[[$Sales revenue,Division A$,$Division B$,$Division C$],[$Cost of goods sold,$$1,290,000,$$$1,053,000,$$$1,052,000$