Assume U$.$S$.$ GAAP $($generally accepted accounting principles$)$ applies unless otherwise noted.

An analyst gathers the following data about a company and the industry in which it operates:

Which of the following conclusions is most reasonable? Compared to the industry, the company:

A$.$ Has the same cost structure and net profit margin.

B$.$ Is better at controlling product costs, but less effective at controlling operating costs.

C$.$ Has a lower gross profit margin and spends more on its operating costs.