The reason for the incorrect statement is as follows:

(B) MPS is the saving per unit of income: MPS stands for the Marginal Propensity to Save. It represents the change in saving per unit change in income. In other words, it tells us how much of each additional unit of income is saved rather than spent. It measures the relationship between changes in income and changes in saving.

Statement (D) is incorrect because the definition of APS is not accurately represented. The Average Propensity to Save (APS) is the saving per unit of income, not the change in saving per unit change in income.

Statement (A) is correct because the definition of MPC is not accurately represented. The Marginal Propensity to Consume (MPC) is the change in consumption per unit change in income, not MPC.

(C) APC is the consumption per unit of income: APC stands for the Average Propensity to Consume. It represents the consumption per unit of income. It tells us the proportion of income that people typically spend on consumption.

So, the correct answer is (2) (A) and (C) Only, based on the accurate definitions of MPS and APC.