Which of the Following Statements Is Untrue

Which of the following statements is untrue?

A) If a price change is made for a service with low price elasticity, there is a relatively low change in the demand for the service.
B) Pricing strategies to take into account the extent to which a product or service is perishable.
C) If a product is highly perishable, a case can be made for dropping its selling price below its variable cost.
D) Cost plus pricing involves identifying costs that are traceable to the item to be sold and marking the cost up by a multiple in order to determine its selling price.
E) Compared to pricing meals on a restaurant menu, pricing beverages on a cost plus basis is relatively difficult.