the following is the best example of how cost accounting for a service oriented business differs from manufacturing and merchandising establishments?...

Which of the following is the best example of how cost accounting for a service oriented business differs from manufacturing and merchandising establishments?

A.The cost of accounting technology is far less expensive.

B.The cost of storing and maintaining inventory increases with production.

C.The financial statement will not highlight cost of goods sold and inventory.

D.Direct Labor costs increase more rapidly as production activity increases.