Which of the Following Statements Regarding Fixed Costs Is Incorrect

Multiple Choice

Which of the following statements regarding fixed costs is incorrect?

A) Expressing fixed costs on a per unit basis usually is the best approach for decision making.
B) Fixed costs expressed on a per unit basis will decrease with increases in activity.
C) Total fixed costs are constant within the relevant range.
D) Fixed costs expressed on a per unit basis will increase with decreases in activity.