Which of the Following Is Not Correct with Regard to Goods

Which of the following is not correct with regard to goods and services?

A) Goods and services do not include services provided by the organization's employees as these are not external goods or services.
B) Goods and services are purchased to meet an organization's needs.
C) In recent years, considerable debate has brewed over how much competition organizations should foster among their vendors.
D) While organizations commonly use only one accounting firm, they have traditionally dealt with larger numbers of raw materials and merchandise vendors.