15. Which of the following budgets provides the starting point for the preparation of the direct labor cost budget?) a. presupuesto de compra de materiales directos b. cash budget) c. production budget) d. sales budget) 16. In an investment center, the manager has responsibility and authority for making decisions that affect:) a. revenues) b. assets) c. costs) d. assets, costs and revenues) e. costs and revenues) 18. Investment centers differ from profit centers in that they:) A. are responsible for net income only) b. are able to invest in assets) C. have less responsibilities than cost centers and profit centers) d. are only responsible for revenues)