(A) tangibility of the benefits that they tend to confer

(B) increased revenues that they ultimately produce

(C) basis on which they need to be weighed

(D) insufficient analysis that managers devote to them

(E) degree of competitive advantage that they are likely to provide

This question asks you to identify a similarity between investments in service and investments in production and distribution that is explicitly noted by the author in the passage. The best answer is C. In liens 3-7, the author observes that investments in service are comparable to investments in production and distribution in that both types of investments need to be evaluated on the same basis; specifically the author states that both “must be balanced against other types of investments on the basis of direct, tangible benefits such as cost reduction and increased revenues.” Choice A is not correct: lines 3-7 suggest that the author believes that both investments in service and investments in production and distribution may be worthwhile if they result in tangible benefits, but the author neither states nor suggests that the tangibility of investments in production and distribution.

越看越晕，为什么上面2个黄色部分讲的相反阿？为什么a选项错呢。thanks

原文：

basis of direct, tangible benefits such as cost reduction and increased revenues.

No. There is no discordancy. The author does mention there is something tangible, but the author does not mean to compare the tangibility. TANGIBILITY is the ability to be tangible. Also, there is a DIRECT in the same sentence, but the author does not mean to compare the RELATIONSHIP.

Hopefully I have put it clear enough...