Which of the Following Statements Is NOT True

Which of the following statements is NOT true?

A) Both service and manufacturing operations transform raw materials into finished products.
B) Consumers use different measures to judge services and goods because services include intangibles, not just physical objects.
C) A high-contact service system exists when the customer is not part of the system.
D) In service operations, finished products or outputs are people with needs met and possessions serviced.