Dust Co has two divisions, A and B. Each division is currently considering the following separate projects:
                                                                   Division A                                      Division B
Capital required for the project                $32·6 million                                  $22·2 million
Sales generated by project                      $14·4 million                                    $8·8 million
Operating profit margin                                          30%                                               24%
Cost of capital                                                        10%                                               10%
Current return on investment of division                15%                                                 9%

If residual income is used as the basis for the investment decision, which Division(s) would choose to invest in
the project?
A     Division A only
B     Division B only
C     Both Division A and Division B
D     Neither Division A nor Division B