The correct answer is A. Profit.
Contribution less fixed cost is profit. Contribution is the amount of revenue that remains after variable costs have been deducted. Fixed costs are costs that do not change with the level of production, such as rent and insurance. Profit is the amount of revenue that remains after all costs, including fixed costs, have been deducted.
Option B, sales, is the total amount of revenue generated by a company. Option C, price, is the amount of money that a company charges for its products or services. Option D, MOS, is a measure of a company’s profitability. It is calculated by dividing profit by sales.
Here is a table that summarizes the different options:
| Option | Description |
|—|—|
| A | Profit | The amount of revenue that remains after all costs, including fixed costs, have been deducted. |
| B | Sales | The total amount of revenue generated by a company. |
| C | Price | The amount of money that a company charges for its products or services. |
| D | MOS | A measure of a company’s profitability. It is calculated by dividing profit by sales. |