4. Which of the following statements is true?

a. In ABC systems, increasing the volume of production increases the utilization of support services.

b. In ABC systems, augmenting the range of products does not increase support costs.

c. In ABC systems, direct labor utilization causes increased record-keeping costs. d. In ABC systems, an increase in record-keeping costs is caused by an increase in volume produced of one product.

e. None of the above is true.