Interpretation of accounting ratios — practice question

The table lists the gross margin and profit margin for four businesses. Which business manages its overhead costs most efficiently?

• AGross margin $40\%$; profit margin $17\%$
• BGross margin $37\%$; profit margin $15\%$
• CGross margin $35\%$; profit margin $14\%$
• DGross margin $30\%$; profit margin $12\%$