1. The plant and production benchmarking cost data in each issue of the Footwear Industry Report

A. are less useful than the Operating benchmarks in determining whether a company is managing certain aspects of its plants in a cost-efficient manner.

B. provide solid evidence whether a company is managing certain aspects of its plants cost efficiently.

C. are more useful to company managers if the company has adopted a strategy to produce branded footwear with a 8-star S/Q rating or higher.

D. are most useful to the managers of companies that have adopted a strategy to be the low-cost of private label footwear.

E. provide solid evidence of whether a company's total manufacturing costs of branded footwear (and private label footwear, if any pairs are being produced), are low enough to enable the company to be attractively profitable.