Which of the Statements Below Is Incorrect with Respect to Sales

Which of the statements below is incorrect with respect to sales volume quotas?

A) Sales volume quotas based on the past year's sales ignore territorial differences and unique market opportunities or challenges
B) Sales volume quotas are nearly always expressed in units instead of dollars, since this allows sales managers to aggregate different types of products, customers, or other market data for comparison over time
C) Sales representatives may deliberately underestimate sales potential in their territories, but one study found that the degree of error is 10 percent or less in over 75 percent of the cases
D) To keep salespeople from concentrating their selling efforts on few easy-to-sell products or customers, sales managers can use point quotas in addition to dollar or unit sales volume quotas