A software systems vendor sells a system that is very expensive and requires $7$ times the cost of the software to implement. To change to a different vendor will cost their customers the same amount which most companies consider cost prohibitive to do immediately.

The implementation costs create $....$

A$)$ New products for the company

B$)$ Switching costs which create Customer Lock$-$in

C$)$ Performance improvements

D$)$ Barriers to Entry which reduces the threat of new entrants