Which of the following is (are) true?

Question 10 options:

1) Current assets, current liabilities, and cost of goods sold are often modeled as increasing proportionately with sales because these three items often physically increase as sales increase

2) Current assets, current liabilities, and cost of goods sold are often modeled as increasing proportionately with sales only because it makes financial analysis simple

3) If cost of goods sold does not increased with sales then it should not be modeled as increasing proportionately with sales.

4) Both a and c.