The variable expense among these expenses is D. entertainment.
What is a variable expense?
A variable expense is an expense that changes based on the units or the number of times it is incurred in a period.
For example, entertainment expenses can be fixed per unit, to some extent, however, the total amount is not fixed but variable.
Variable expenses can be differentiated from fixed expenses, while some expenses (semi-fixed costs) combine the elements of variable and fixed expenses.
Thus, payments for car insurance, car, and yearly rent are fixed expenses, but entertainment is a variable expense.
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