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What is most likely the reason variable expenses should be planned after fixed expenses? Fixed expenses are deducted from gross income, and variable expenses come from net income

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What is most likely the reason variable expenses should be planned after fixed expenses?

Fixed expenses are deducted from gross income, and variable expenses come from net income.

Variable expenses are a necessary part of fixed expenses but can only be calculated after fixed expenses.

Variable expenses are almost always higher than fixed expenses and need a greater budget.

Fixed expenses are required and constant, but variable expenses are more flexible.