Which of the following statements is​ true? a. abc systems apply equally well to​ manufacturing, merchandising and service companies. b.abc systems provide benefit to manufacturing companies only. merchandising companies carry only merchandising​ (finished goods) inventory and service companies generally carry no inventory at​ all, and​ therefore, an abc system would not apply to these companies. c.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. 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.