In the example shown below, cell B2 uses an Excel formula. 
Definitions:
Units Sold
The total quantity of a company's product that was sold during a specified period.
Prime Cost
The total of direct materials plus direct labor expenses linked to the manufacturing of products.
Variable Cost
Costs that vary in direct proportion to changes in levels of production or sales, such as materials and labor directly involved in a product's manufacturing.
Units Sold
The total number of units of product sold within a specific time frame.
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