Which one of the following SAS programs successfully creates three new variables TOTREV, TOTCOST, and PROFIT and requires the least CPU time to be processed?

The SAS data set ONE consists of five million observations and has 25 variables.

Which one of the following SAS programs successfully creates three new variables TOTREV, TOTCOST, and PROFIT and requires the least CPU time to be processed?
A . data two;
set one;
totrev = sum(price * quantity);
totcost = sum(fixed,variable);
profit = sum(totrev,otcost);
if totrev > 1000;
run;
B . data two;
set one;
totrev = sum(price * quantity);
if totrev > 1000;
totcost = sum(fixed,variable);
profit = sum(totrev,otcost);
run;
C . data two;
set one;
totrev = sum(price * quantity);
where totrev > 1000;
totcost = sum(fixed,variable);
profit = sum(totrev,otcost);
run;
D . data two;
set one;
where totrev > 1000;
totrev = sum(price * quantity);
totcost = sum(fixed,variable);
profit = sum(totrev,otcost);
run;