Final answer:
Expenditures for new styling/features per model is not a factor that affects the S/Q rating of a company's footwear.
Step-by-step explanation:
The factor that does not affect the S/Q rating of a company's footwear is option C) Expenditures for new styling/features per model. The S/Q rating refers to the quality rating of a product, and it is determined by factors such as the spending on quality control programs, reject rates due to defective workmanship, and investments in special production equipment. However, the expenditures for new styling/features do not directly impact the S/Q rating.