A soap manufacturer is experimenting with several formulas of soap powder. Three of the formulas were selected for further testing by a panel of homemakers. The ratings for the three formulas are as follows: 
What is the sum of the ranks for Formula A?
Definitions:
Fixed Cost
A cost that does not change with an increase or decrease in the amount of goods or services produced or sold.
Variable Cost
Expenses that fluctuate directly and proportionately with changes in production volume or activity level, such as raw materials and direct labor.
Planning Budget
A financial plan that forecasts revenue, expenditures, and resources needed for a particular period.
Static Budget
A financial plan that does not change or adjust over the period for which it is set, regardless of variations in activity levels or performance.
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