Which Is the Following Is the Most Appropriate Reason That

Multiple Choice

Which is the following is the most appropriate reason that sales mix decisions should be made using variable costing?

A) All costs,including fixed costs,are controllable by upper management in the long run.
B) To increase profits,businesses should emphasize the products with the highest contribution margin per unit.
C) Sales mix decisions primarily focus on fixed costs.
D) Fixed costs do not affect the operating income in the long run.