performance measurement

Could you please explain why (ii) is incorrect. 24.16 The following statements relate to benchmarking (i) A danger of benchmarking is that inappropriate comparisons lead to incorrect conclusions (ii) Benchmarking must involve competitors to be effective (iii) The ultimate aim of benchmarking is to improve performance (iv) Benchmarking is essentially a cost cutting exercise Which statements are true? A (i) and (iv) only B (ii) and (iv) only C (ii) and (iii) only D (i) and (iii) only