> Which of the following statements is incorrect regarding contribution margin? A. Companies that sell more than one product can disregard sales mix when performing CVP analysis. B. The contribution margin income statement is organized by cost behavior. C. The unit contribution margin is calculated by subtracting the unit variable cost from the sales price. D. The total contribution margin tells managers the amount by which sales revenue exceeds variable costs. E. The variable cost percentage represents the amount from each sales dollar that covers variable costs.