Which of the following statements is not correct about cost-volume-profit analysis?

A) CVP analysis is a decision-making tool for managers.

B) CVP analysis focuses on the relationship among volume and mix of units sold, prices, variable costs, fixed costs, and profit.

C) Managers use CVP analysis to evaluate how changing one key variable will impact profitability, while holding everything else constant.

D) CVP analysis works best when all variables are changed concurrently.