As production goes up, total fixed costs O increase O stay the same decrease cannot be predicted Question 23 1 pts When preparing a traditional income statement, it is necessary to break down costs into what two categories? Avoidable and unavoidable O Variable and fixed Product and period O Direct materials and indirect materials Question 24 1 pts All else being equal, which of the following would not cause the contribution margin to increase? An increase in sales volume An increase in the sales price per unit A decrease in variable costs per unit O A decrease in fixed costs per unit Question 26 1 pts Which of the following statements regarding budgeting is false? Many companies use enterprise resource planning (ERP) systems as a budgeting tool. The focus of budgeting is planning. Budgeting is a bookkeeping task. Budgeting helps managers determine the resources needed to meet their goals and objectives