Which statement below regarding the cost-plus pricing approach is incorrect? O It includes only variable costs in the cost base. O It will only work when the company sells the quantity it budgeted. O It considers customer demand. O It is simple to calculate. What is a critical reason for a company to use cost-plus pricing? O The company operates in a less competitive market. The company's suppliers have recently increased prices. O The company has significant differences between its variable and fixed costs. The company operates in a highly competitive market