Obtaining Cost Information Is a Primary Difficulty Associated with Benchmarking

Obtaining cost information is a primary difficulty associated with benchmarking. The following are typical sources for collecting information, EXCEPT

A) from published reports, industry research firms, and trade groups.
B) from talking to knowledgeable industry leaders.
C) from field trips to the facilities of competitors or non-competing firms.
D) from independent firms and consulting firms to gather best practices and comparative cost data without identifying competing firms.
E) from the classified government documents.