Which of the Following Statements Regarding Contribution Margin Is Correct

Which of the following statements regarding contribution margin is correct?

A) An increase in contribution margin will negatively affect net profit margin.
B) Contribution margin is equivalent to revenue less cost of sales.
C) Reducing variable costs while maintaining the sales price will improve contribution margin.
D) A decline in total sales will reduce the contribution margin.
E) If fixed costs increase, a greater contribution margin is required to break-even.