Which of the following does NOT represent a cause-and-effect relationship?

It makes sense that if a complex product has a large number of parts, it will take longer to assemble than a simple product with fewer parts. Material costs increase as the number of units produced increases. A company is charged 40 cents for each brochure printed and mailed. Utility costs increase at the same time that insurance costs increase

(TCO 5) Constraints may include?

the availability of direct materials in manufacturing. linear square feet of display space for a retailer. direct labor in the service industry. All of the above

Examples of nonfinancial budgets include all of the following EXCEPT

cash collections from customers. units sold. units manufactured. number of new products introduced.