Two U$.$S$.$ firms had the same dollar increase in earnings for separate reasons. The reasons for earnings increase together with some firm characteristics are as follows:

$($i$)$ Firm $C$ cut costs of production due to a technological innovation. Firm $C$ has a high Beta.

$($ii$)$ Firm $D$ changed its deprecation policy from reducing balance to straight line. Firm $D$ is a growth firm.

Given the above economic events and firm characteristics, what would be the likely order of the firms relative earnings response coefficients $($ERCs$)$ in response to the positive earnings news? Explain why.