When Evaluating Sales Performance,a Sales Volume Analysis Alone Is Usually

When evaluating sales performance,a sales volume analysis alone is usually not sufficient because:

A) It does not take into consideration the territorial sales potentials.
B) It does not tell us whether the 80-20 principle is at work.
C) Sales forecasts are only estimates.
D) It does not indicate the profitability of sales territories or product lines.
E) None of these.