Family Goods,a Chain of Departmental Stores,provides an Incentive Pay Plan

Family Goods,a chain of departmental stores,provides an incentive pay plan along with its base wage/salary structure.All of the following are reasons for the firm to offer an incentive plans in addition to its base wage/salary structure EXCEPT that:

A) calculations are simpler when both systems are taken together.
B) payroll expenses can grow or shrink in response to the success of the business.
C) labor market competition necessitates the use of incentives.
D) minimum wage laws specify the use of such a system.