Which TWO of the options below could be used to undertake Strategic Benchmarking?

After undertaking competitive analysis, a company has assembled the information and is now in a position to benchmark its performance against that of its competitor. A manager has been asked to carry out strategic benchmarking, but he is unsure of what information he should use.

Which TWO of the options below could be used to undertake Strategic Benchmarking?
A . % Market Share
B . % return on Non Current Assets
C . % late deliveries
D . % sales returns

Answer: A,B