Which of the Statements Below Is Incorrect with Respect to the Profitability

Which of the statements below is incorrect with respect to the profitability analysis?

A) It is often difficult to decide how to allocate resources, because the precise impact of expenditures on different elements of the marketing mix-like advertising, sales promotion materials, sales calls, and post-purchase service-isn't readily measurable
B) Sales managers should utilize all their resources to achieve that balance between sales volume and costs that will result in the highest long-run organizational profits
C) historically sales managers have been very cost or profit oriented
D) Sales managers, in pursuit of sales, are often reluctant to delete unprofitable products, drop unprofitable customers, or eliminate unprofitable territories