Regarding fixed and variable costs, what are Finance’s primary concerns?

Regarding fixed and variable costs, what are Finance’s primary concerns?
A . Fixed costs must be kept to a minimum, but variable costs can fluctuate since they tend to correlate with revenue.
B . Variable costs often have a heavier focus than fixed costs, which applies to all areas, including compensation.
C . Fixed costs and variable costs are equally important and both should be kept to a minimum.
D . Fixed costs are not a concern because they cannot be changed, so the focus is primarily on variable costs.

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Answer: B