23. The contribution income statement differs from the traditional income statement in which of the following ways?

	A.	The traditional income statement reports higher income.
	B.	The traditional income statement subtracts all variable costs from sales to obtain the contribution margin.
	C.	Cost-volume-profit relationships can be analyzed from the contribution income statement.
	D.	The effect of changes in sales volume on income is readily apparent on the traditional income statement.
	E.	The contribution income statement separates costs into product and period categories.