Which of the following is not correct when referring to fixed costs?

Which of the following is not correct when referring to fixed costs?

A) Whether a cost is committed or discretionary will depend in large part on management”s strategy.

B) Discretionary fixed costs arise from annual decisions by management.

C) Fixed costs remain constant in total throughout the relevant range.

D) Committed fixed costs can often be reduced to zero for short periods of time  without seriously impairing the long-run goals of the company.

E) The trend in companies today is toward greater fixed costs relative to variable costs.