In regards to benchmarking, which of the following statements is correct?

A. The two main types of benchmarks in financial statement analysis include benchmarking against prior year of the same company and benchmarking against a key competitor.

B. Benchmarking is the practice of comparing a company with information provided by the Financial Standards Accounting Board.

C. Risk Management Association provides common-size statements for most industries.

D. It is not helpful to provide common-size percentages in a graphical manner.