Which of the Following Statements Is NOT True of the Merchandise

Which of the following statements is NOT true of the merchandise classification scheme?

A) A stock-keeping unit (SKU) is the smallest unit available for inventory control.
B) In soft goods,a SKU usually means a particular size,color,and style.
C) SKUs are the basic units of analysis for making merchandising management decisions.
D) The highest classification level is the merchandise group.
E) A classification is a group of items targeting the same customer type.