A company implemented a benchmarking program to compare itself to others in the industry. Through this program, the company management team discovered that a larger competitor has a lower overhead per unit sold. Based on this information, management concluded that steps must be taken to reduce overhead to remain competitive. Which one of the following is the best critique of this conclusion?

A$.$

Benchmarking should be performed with companies of similar size and sales.

B$.$

Fixed overhead is difficult to control and should not be benchmarked.

C$.$

Cost per unit is just one area of competitiveness; others should be looked at$.$

D$.$

Companies operate very differently, and comparisons should not be made.