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Explanation:

Consider the solution for first question of this set.

Ratio of (Annual profit) / (Annual Cost) in 2019 for

A = 5/85 = 1/17
B = 25/75 = 1/3
C = 5/20 = 1/4
D = 10/40 = ¼

This ratio is lowest for Company A.

Hence, option (a).

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