In a certain company, the ratio of the number of managers to the number of non-managers in any department must always be greater than 7 : 32. In the company, what is the maximum number of non-managers in a department that has 8 managers?
Pick one:
A) 35 B) 36 C) 37 D) 38 E) 39

Rationale: "8 / 7 * 32 = 36.6 the answer is b ."
Answer: B