Which one of the following statements about benchmarking is not correct?

A.

A budget may provide a benchmark that motivates employees to meet a companys goals.

B.

A company may appropriately use benchmarks to evaluate employee or unit performance.

C.

Benchmarking may include comparing a units achievements against other units within the company.

D.

Comparing a units results against industry benchmarks is not usually considered as useful as comparing results to the budget.

Which one of the following is not an expected benefit of implementing a just-in-time (JIT) production system?
A.	Lower total storage costs.
B.	Lower total setup costs.
C.	Lower manufacturing lead time.
D.	Lower total rework cost.