An agricultural enterprise allocates its annual operating capital of $\text{Rs. } 60\text{ lakh}$ across three divisions: Soil Conservation ($S$), Crop Production ($C$), and Farm Machinery ($M$) in the ratio $S : C : M = 3 : 5 : 4$. Which of the following statements is/are correct?
Options:
(A) The financial allocation for Crop Production is Rs. 25 lakh.
(B) The allocation for Farm Machinery exceeds that of Soil Conservation by Rs. 5 lakh.
(C) The combined allocation for Soil Conservation and Farm Machinery equals the allocation for Crop Production.
(D) Crop Production receives more than 40% of the total operating capital.