You're comparing two companies. Company A's Change in Working Capital as a % of the Change in Revenue is 10%, but Company B's is negative 5%. Which industries are these companies MOST likely to be in?

a) Both companies are in the technology sector.

b) Company A is in manufacturing, and Company B is in retail.

c) Company A is in retail, and Company B is in manufacturing.

d) Both companies are in the healthcare sector.