Which two of the following five statements are correct?

Select two alternatives:

• When we are certain regarding the input to a capital budgeting decision, it is often useful to determine the break-even level of that input.
• Project externalities are direct effects of the project that may increase of decrease the profits of other business activities of the firm.
• Sunk costs are incremental with respect to the current decision regarding the project and should be included in its analysis.
• When computing the incremental earnings of an investment decision, we should include all changes between the firm's earnings with the project versus firm's earnings without the project.
• Overhead expenses are associated with activities that are not directly attributable to a single business activity but instead affect many different areas of the corporation.