[Solved] What kind of reaction is the formation of oxaloacetate from phosphoenolpyruvate? A) anabolic B) anaplerotic C) carboxylation D) all of the above E) none of the above Variable Cost: A variable cost varies directly with the level of production or sales volume, such as materials and labor costs. Operating Income: Earnings before interest and taxes (EBIT), a measure of a company's profitability from regular business operations. Transfer Price: The price at which goods and services are sold between divisions within the same company or between a company and its subsidiary. Variable Cost: Costs that fluctuate directly with changes in production or sales volume.