$(4)$ The following data are taken from the management accounting. reports of dulcimes Co:

Division A Division B Division C income from operations:

$$1,909,000$; $$1,450,000$;

$$1,450,00$

Total service department allocations: $$1,700,000$;$1,050,000$; $$1,100,00$

In an incentive bonus is paid to the manager who acheived the highest income from operations before service department allocation, it follows that

a$)$ Division A$\text{'}$s manager is given the bonus

b$)$ division C$\text{'}$s manager is given the bonus

c$)$ Division B$\text{'}$s & division C$\text{'}$s managers divide the bonus.

d$)$ Division B$\text{'}$s manager is given the bonus