The cost accountant of Al Reem Manufacturing SAOG has computed employee turnover rates for the quarter ended 31 st March, 2021 as 9%, 7% and 4% respectively under 'Flux method', 'Replacement method and 'Separation method' respectively. If the number of workers replaced during that quarter is 40, find out the average number of workers for the quarter. a. 857 b. 1,142 C. 1,000 d. 571 Question 48 Not yet answered Marked out of 1.00 P Flag question If sales value is more than variable cost, the difference is called as: a. Fixed cost b. Profit