Which of the following is not an assumption of cost minus volume minus profit (CVP) analysis?

A. The number of units sold is the only revenue driver and the only cost driver. B. Selling price, variable cost per unit, and total fixed costs are known and constant. C. When represented graphically, the behaviors of total revenues and total costs are linear. D. The total costs are never separated into components in this analysis. E. Total costs can be separated into two components.