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 margin percentage will decrease.
B) If the cost of goods sold percentage decreases and other expenses do not change, then 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 for selling and administrative expense in dollars to decrease, while selling and administrative expenses as a percentage of sales to increase.