Bhuyan Company's Budgeted Profit for Next Year Is Lower Than

Bhuyan Company's budgeted profit for next year is lower than this year's actual profit. The selling price, variable cost per unit, and total fixed costs did not change. Which of the following is false?

A) Bhuyan's margin of safety next year will be lower than this year.
B) Bhuyan's breakeven point is the same last year as this year.
C) Bhuyan's degree of operating leverage will be higher this year than last year.
D) Bhuyan's contribution margin ratio this year will be lower than last year.