Which of the following adjustments to convert profit to net cash provided by operating activities is INCORRECT? 
Definitions:
Step-Variable Cost
Refers to a cost that remains fixed for a certain level of production or activity, but can increase in a step manner when a certain threshold is exceeded.
Activity
The actions undertaken by an individual or organization, often relating to business operations or project management.
Variable Cost Per Unit
The cost that changes in proportion with the production volume or activity level.
Units Produced
The total number of finished units that have been manufactured during a specific time period.
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