Which among the following is wrong?

A. $${\text{P/V Ratio}} = \frac{{{\text{Contribution}}}}{{{\text{Sales}}}}$$

B. $${\text{P/V Ratio}} = \frac{{{\text{Fixed Cost + Profit}}}}{{{\text{Sales}}}}$$

C. $${\text{P/V Ratio}} = \frac{{{\text{Sales }} - {\text{ Variable Cost}}}}{{{\text{Sales}}}}$$

D. $${\text{P/V Ratio}} = \frac{{{\text{Contribution}}}}{{{\text{Change in Sales}}}}$$

E. $${\text{P/V Ratio}} = \frac{{{\text{Fixed Cost}}}}{{{\text{Sales}}}}$$

Answer: Option E