UBX is a passenger airline company which operates domestic flights within the country of E-land. UBX's newly appointed Finance Director is concerned as she feels the financial information currently provided to the UBX board is too inward-looking. The addition of which benchmarking comparator would help address the Finance Director's concerns? 

A comparison of the average 'fuel cost per thousand kilometres' of different models of aircraft operated by UBX. 

B.A comparison of the average 'revenue per passenger flight' of UBX passengers against the corresponding industry average figure for E-land domestic routes. 

C.A comparison of the average 'cost per UBX customer flight' across the different routes operated by UBX.

D.A comparison of the gross profit margin achieved by UBX in the most recent financial year against the gross profit margin achieved by UBX in the previous financial year