You work for Top Hill Bank and are concerned about the currency exposure faced by two of the banks customers. Firm A is an importer of finished products. Firm B is a global firm with costs and revenues denominated in foreign currencies. Their respective exposures to currency fluctuations are:

a. Firm A low, Firm B low

b. Firm A low, Firm B high

c. Firm A high, Firm B high

d. Firm A high, Firm B low