请教大家OG语文分册第二版阅读第10篇第2题（太阴险了！）

Pope_Xie

原文如下：

The fact that superior service can generate a
competitive advantage for a company does not
mean that every attempt at improving service will
create such an advantage. Investments in service,
like those in production and distribution, must be
balanced against other types of investments on the
basis of direct, tangible benefits such as cost
reduction and increased revenues. If a company is
already effectively on a par with its competitors
because it provides service that avoids a damaging
reputation and keeps customers from leaving at an
unacceptable rate, then investment in higher
service levels may be wasted, since service is a
deciding factor for customers only in extreme
situations.
This truth was not apparent to managers of one
regional bank, which failed to improve its
competitive position despite its investment in
reducing the time a customer had to wait for a
teller. The bank managers did not recognize the
level of customer inertia in the consumer banking
industry that arises from the inconvenience of
switching banks. Nor did they analyze their service
improvement to determine whether it would attract
new customers by producing a new standard of
service that would excite customers or by proving
difficult for competitors to copy. The only merit of
the improvement was that it could easily be
described to customers.

题目:

51.  According to the passage, investments in service are
comparable to investments in production and
distribution in terms of the

(A)  tangibility of the benefi ts that they tend to confer
(B)  increased revenues that they ultimately produce
(C)  basis on which they need to be weighed
(D)  insuffi cient analysis that managers devote to
them
(E)  degree of competitive advantage that they are
likely to provide

代回原文， Investments in service, like those in production and distribution, must be
balanced against other types of investments on the
basis of direct, tangible benefits such as cost
reduction and increased revenues，对应选项A
还有关键词，tangiblity of the benefits ，比起OA选项C的宽泛答案贴切多了，实在不解为什么选C不选A，求教。谢谢

aidehua0

原文大概翻译是，像生产和分配方面一样，服务方面的投资在直接且有形的，如成本的减少或收入的增加，基础上来平衡投资的比重。
所以，服务投资和生产分配投资的基础都是他们在能盈利的地方多投资，不盈利的的地方不投资。而不是服务方面的benefits和生产分配方面的benefits比较，因为不能因为生产方面的利润高就不投资服务方面了，例如服务态度特别差，就算产品再好顾客也不会来买。
我是这么想的......不对的地方请指正