The Common Element Among the Firms Nike,GM,and Lego Group Is

The common element among the firms Nike,GM,and Lego Group is:

A) All these firms use ABC.
B) Each of the firms has addressed critical problems regarding complexity in its product offerings.
C) Each of the firms has used a consultant and an ERP to implement ABC.
D) All of these firms,once users of ABC,have now chosen not to use ABC costing.
E) Each of the firms has addressed critical problems involving the cost and use of capacity.