Which of the following is true due to the advent of ERP systems?

A) As ERP systems are software based, they have given way to a more service-based economy.

B) As ERP systems track costs more efficiently, the benefit from the cost information outweighs the cost of obtaining the information.

C) As ERP systems track costs more efficiently, large quantities of similar products can be produced at lower costs.

D) As ERP systems have the ability to trace all production costs to individual units, all product costs can now be classified as either direct materials or direct labor.