17. A make-or-buy decision is the same as: A. an outsourcing decision. B. an opportunity cost. C. a keep-or-drop decision. D. a sunk cost. IS 7. If sales revenue increase, fixed costs will A. decrease in total. B. increase in total. C. increase on a per unit basis. D. decrease on a per unit basis. I 6. If sales revenue decreases, variable costs will A. decrease in total. B. increase in total. C. decrease on a per unit basis. D. increase on a per unit basis