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 9 managers?  Select.
A) 39 B) 40 C) 41 D) 42 E) 43

Rationale: "9 / 7 * 32 = 41.1 the answer is c ."
Answer: C