Which of the following statements is false? a. Fixed costs, such as rent or bank interest, do not change with volume of sales. b. With restaurants sales volume changes, total variable costs, such as food and beverage, may change, but variable cost per unit (such as the cost of a portion of the menu item expressed in a recipe) should not change. c. When restaurants sales increase, fixed cost per unit decrease. d. When restaurant managers need to compare one operating period with another, it is more useful to look at and analyze amounts expressed in dollars rather than cost percentages.