Please note and in the space below briefly describe which 1 FC or VC is easier to reduce? Why?

Jazz Music Shop, Inc. Income Statement For the Year Ended December 31, 2015 Revenues Merchandise Sales Music Lesson Income Total Revenues: 5,000.00 1,400.00 6,400.00 Expenses Salaries Rent expense Depreciation expense Utilities expense Supplies expense Total Expenses: 500 100 234 950 31 1,815.00 Net Income $4,585.00