Division B's actual return on investment exceeded its target return on investment by the greatest amount, among the divisions that did exceed their targets. In addition, among the divisions that exceeded their targets, Division B had one of the highest returns on sales. Therefore, it is the division with the best overall performance.
Division A's actual return on investment exceeded its target return on investment and among the divisions that did exceed their targets, it had one of the highest returns on sales. However, it did not exceed its target return on investment by as much as some other divisions did. Therefore, it cannot qualify as the division with the best performance.
Division D's actual return on investment was below its target return on investment. Its return on sales was the highest of all the divisions, but since it did not meet its target return on investment, it cannot qualify as the division with the best performance.
Division C's actual return on investment exceeded its target return on investment, but not by as much as some other divisions. Furthermore, its return on sales was not as great as that of some other divisions. Therefore, it cannot qualify as the division with the best performance.
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The division with the best performance is
