Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) If selling and administrative expenses as a percentage of sales increases,then gross profit percentage will decrease.
B) If the cost of goods sold percentage decreases and other expenses do not change,then net profit margin will increase as a percentage of sales.
C) If sales dollars decrease,a company might still report a higher gross profit percentage if cost of goods sold decreases at a faster rate than the decrease in sales.
D) It is possible that when selling and administrative expense in dollars decrease,selling and administrative expenses as a percentage of sales will increase.