17. Which of the following conditions would cause the break-even point to increase? a. Total fixed costs increase b. Unit variable cost decreases c. Total fixed costs decrease d. Unit selling price increases 18. Which of the following is NOT correct? a. For a service provider, a critical factor in budgeting is coordinating professional staff needs with anticipated services. b. Budgets prepared for government entities never require voter approval. C. For non-profit organizations, the budget is prepared on the basis of cash flows (expenditures and receipts), not on a revenue and expense basis. d. A merchandising company uses a purchases budget instead of a production budget. 23. The capital budgeting method that allows comparison of the relative desirability of projects that require differing initial investments is the a. cash payback method. b. profitability index. c. internal rate of return method. d. net present value method. 26. Which of the following would NOT be classified as a "Cash or Cash Equivalent" on the Statement of Cash Flows. a. Savings Account b. Short-term, highly liquid investments with a maturity of three months (90 days) or less at the time of purchase c. Checking Account d. Investment in Common Stock of Ford Motor Company