Which of the Following Is Not a Major Assumption Underlying

Multiple Choice

Which of the following is not a major assumption underlying CVP analysis?

A) All costs incurred by a firm can be separated into their fixed and variable components.
B) The product selling price per unit is constant at all volume levels.
C) Operating efficiency and employees productivity are constant at all volume levels.
D) For multiproduct situations,the sales mix can vary at all volume levels.