Which of the following is a sign that an ABC system may be useful for an organization? O A. Many indirect costs are described as batch-level costs, product - sustaining costs, or facility - sustaining costs OB. Operations staff disagrees with accountants about the costs of manufacturing and marketing products and services. O c. Significant amounts of indirect costs are allocated using multiple cost pools. OD. Products make similar demands on resources because of similarities in volume, process steps, batch size, or complexity