With Respect to Marketing Profitability Analysis of Sales Force Efforts

With respect to marketing profitability analysis of sales force efforts, all of the statements below are true, except:

A) sales managers are more interested in profitability than in costs, we'll use marketing profitability analysis to describe the overall process of sales volume, costs, and profitability analysis
B) Collecting, classifying, comparing, and evaluating an organization's sales figures is a process referred to as marketing profitability analysis.
C) Marketing profitability analysis requires an in-depth analysis of the elements making up an organization's profit-and-loss or income statements.
D) marketing profitability analysis reclassifies the traditional accounting statement expenses into cost centers according to the purposes or functions for which the expenses (costs) were incurred.