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The markup percentage denominator in the variable cost-plus approach is the
Diversity
Differences among people in terms of identity, age, sex, race, physical ability, ethnicity, religious beliefs, values and mores, sexual orientation, and personality.
Identities
The qualities, beliefs, personality, looks, and expressions that make a person (or group) different from others.
Ethnicity
A category of people who identify with each other based on shared ancestral, social, cultural, or national experiences.
Sexual Orientation
An enduring pattern of emotional, romantic, or sexual attractions to men, women, both sexes, neither sex, or another sex, as well as a person's sense of identity based on those attractions.
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