Chapter 26 provides benchmarks for industrial and automotive manufacturers. The 45 respondents in this subsector make auto parts, material handling equipment, engines, machinery, vehicles, and similar durable goods. The manufacturers in the sample range in size from about $50 million to over $200 billion in annual revenue.

Chapter 23 provides benchmarks for food and beverage manufacturers. The 37 respondents in the sample range in size from about $65 million to $40 billion in annual revenue. Food and beverage companies produce beverages, snack foods, meat products, seafood products, dairy products, dietary supplements, and other consumable food products. Some are suppliers to other food manufacturers or to the food service industry, while many also distribute consumer products to retailers or directly to consumers. This subsector does not include retailers of food and beverages, such as restaurants, unless they also manufacture their own food and beverage products.