Which of the following statements is true? A. ABC systems provide benefits to manufacturing companies only. Merchandising companies carry only merchandising (finished goods) inventory, and service companies generally carry no inventory at all. Therefore, an ABC system would not apply to these companies. B. ABC systems apply equally well to manufacturing and retail-oriented merchandising companies, but not to distribution-oriented merchandising companies, which carry only finished goods inventory, or to service companies, which do not carry inventory. C. ABC systems apply equally well to manufacturing, merchandising, and service companies. D. ABC systems apply equally well to manufacturing and merchandising companies, but not to service companies. Service companies generally carry no inventory, and therefore, an ABC system would provide little, if any, benefit.