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

Variable expenses should be planned after fixed expenses because "fixed expenses are required and constant, but variable expenses are not required and are more flexible".

Your financial plan is contained both fixed and variable expenses. Fixed costs or expenses are those that don't vacillate with changes underway level or sales volume. Variable costs, likewise called variable expenses, will be costs that can change contingent upon your utilization of items or administrations; they are to some degree eccentric. For instance, expanded utilization of your auto delivers a relating increment in your variable costs for fuel and auto support. On the off chance that you have visitors remaining over for a broadened time, your variable cost for water may increment.

Option c is correct

Is this supposed to be a question or a protest