Which of the Following Statements Is Incorrect About the Theory

Which of the following statements is incorrect about the theory of constraints (TOC) ?

A) TOC was developed by Goldratt in his book,"The Goal."
B) According to TOC,the goal of any operation is to make money.
C) According to TOC,identifying the bottleneck in a process is critical for improving the overall flow through the process.
D) According to TOC,increased utilization of a non-bottleneck would improve the operating performance in a factory.