With Regard to the Profitability Analysis, Which of the Statements

With regard to the profitability analysis, which of the statements below is incorrect?

A) Although a sales analysis is a useful control tool, it does not give the complete picture of the sales organization's effectiveness.
B) sales analysis focuses on the results generated by the sales force, but it says nothing, about the attendant costs, profitability, and return on investment that the results produced
C) Marketing costs analysis goes beyond sales volume analysis to investigate these costs incurred and the profits generated from sales volume
D) By adding the costs identified with the sales revenue from various market segments or organizational units, we can determine the profit contributions of the segments and units