Why is the budget for next year 30 percent higher than this year's actual expenses?" asked Pilar, CEO of Lyonnais Group. The CFO replied, "We need to hire two additional human resources professionals to oversee the new benefits program and an additional attorney to handle claims. Also, our new lease for Building A will go into effect, and that includes a 10 percent increase in the first year." Pilar replied, "Ouch. It's tough to absorb those kinds of increases from parts of our organization that generate no revenue." Multiple Choice O cash cost production master maintenance