[solved] In the private-label operating benchmarks section on p. 7 of each issue of the FIR, the industry-low, industry-average, and industry-high benchmarks for the margins over direct costs (as explained in the Help section for this same page) should be interpreted as representing

the net profit earned (or lost -- in the case of a negative number) on each pair of private-label footwear supplied to a given region's chain retailers.

the seller's net revenue gain (or loss -- in the case of a negative number) on each pair of private-label footwear sold to a given region's chain retailers.

how much per private-label pair sold in each region was available to (1) help cover any of a seller's branded expenses in the region not covered by branded revenues and (2) increase the seller's operating profits in the region.

the amount per pair of private-label footwear sold that flowed into a company's retained earnings account (or the amount deducted in the case of a negative number).

the gross profit earned (or lost--in the case of a negative number) on each pair of private-label footwear sold in the various regions.