21) When deciding whether or not to replace old equipment with new equipment, the overriding consideration is the a. book value of the old equipment. b. cost of replacing the old equipment. C. salvage value of the old equipment. d. difference between future cost savings and the new equipment's costs. 22) Which of the following statements about budget acceptance in an organization is true? a. The most widely accepted budget by the organization is the one prepared by top management b. The most widely accepted budget by the organization is the one prepared by the department heads. C. Budgets are hardly ever accepted by anyone except top management. d. Budgets have a greater chance of acceptance if all levels of management have provided input into the budgeting process