If an Organization Wants to Make a Profit,it Must Generate

If an organization wants to make a profit,it must generate more sales revenue than the total costs it incurs.Which of the following is not a correct expression of the profit equation?

A) Operating income = Sales revenue - Total variable costs - Total fixed costs
B) Operating income = Sales revenue - Discretionary costs - Fixed costs
C) Operating income = [Sales price per unit – Variable cost per unit x # units sold] – Fixed cost
D) Operating income = [Contribution margin per unit x # units sold] – Fixed costs