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What are differences in a top-down budget and a bottom-up budget? What are the advantages and disadvantages of each? Within a budget define a line item, responsibility center. What is a direct cost? Indirect cost? Fixed Cost? What does Break-even mean?

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What are differences in a top-down budget and a bottom-up budget? What are the advantages and disadvantages of each? Within a budget define a line item, responsibility center. What is a direct cost? Indirect cost? Fixed Cost? What does Break-even mean?
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Please see the below the questions that I would like to have answered. This assignment must consist of 300+ words with 2 Scholarly Sources, the below reference must be used as one source. **NO PLAGIARISM WHATSOEVER**

Question: What are differences in a top-down budget and a bottom-up budget? What are the advantages and disadvantages of each? Within a budget define a line item, responsibility center. What is a direct cost? Indirect cost? Fixed Cost? What does Break-even mean?

Reference and Textbook are below;

Finkler, S. A., Calabrese, T., Purtell, R., & Smith, D. L. (2013). Financial management for public, health, and not-for-profit organizations (4th ed.). Boston: Pearson.