Which of the following measures would reflect the variable costs incurred by a business segment? 
Definitions:
Earnings Rate
The rate of return on an investment or project, often expressed as a percentage of the investment's cost.
Compound Interest
This refers to the calculation of interest on the beginning balance of a loan or deposit, adding in the interest that has built up over time from prior periods.
Present Value
The value as of now of a future amount of money or subsequent cash flows, based on a chosen return rate.
Compound Interest
Interest that is determined by taking into account not only the original principal of a deposit or loan but also all the interest that has been compounded in previous cycles.
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