14. When calculating ROI (return on investment), if all the other variables are kept constant and total operating assets increase to. ROI increases). b. decrease ROI. c. ROI is not affected. d. the effect on ROI will depend on the type of company. 21. The flexible budget variation measures: to. How much the costs and income should have been for the budgeted units. b. The difference between budgeted expenses and actual expenses for budgeted units. c. The difference between current variable costs and budgeted variable costs. d. The difference between current expenses at the current level and budgeted expenses at the current level