Maybe because you're finding the "difference" between the two numbers. We could also question why the answer to an addition problem is called sum.
Well, 'sum'body said that's what they should be called a long time ago, that's why we're using that term to call them now.
Scenario B - 143 (Year 1), 109 (Year 2), 141 (Year 3)
In this scenario, the total income is 35,370. This is calculated by getting the sum of the number of garments in the span of three years and multiplying it by the rate of $90 per garment. Your income of 35,370 is lesser than your fixed cost for three years of 40,000.
The number that is being multiplied by the variable ( the letter) so like if you have 2X the 2 is the coefficient