Which of the Following Statements Is More Likely to Be

Which of the following statements is more likely to be true?

A) Not all business costs can be classified as variable costs or fixed costs; the terms vary with the unit produced or the service provided
B) The higher the fixed costs, the easier it is to gain a high return on assets
C) The higher the variable costs, the easier it is to achieve a high gross margin
D) The higher the fixed costs, the easier it is to achieve a high gross margin