Which of the following statements is incorrect regarding contribution margin?

A. The total contribution margin tells managers the amount by which sales revenue exceeds cost of goods sold.

B. The contribution margin income statement is organized by cost behavior.

C. The variable cost percentage represents the amount from each sales dollar that covers variable costs.

D. The unit contribution margin is calculated by subtracting the unit variable cost from the sales price.

E. Companies that sell more than one product must consider sales mix when performing CVP analysis