Which of the Following Statements Is Not True

Which of the following statements is not true?

A) The way to increase the profitability of a firm is to create more value.
B) The amount of value a firm creates is measured by the difference between its costs of production and the value that consumers perceive in its products.
C) The more value customers place on a firm's products,the higher the price the firm is able to charge for those products.
D) The price a firm charges for a good or service is typically more than the value the customer places on that good or service.