Question

Why should someone plan variable expenses after fixed expenses?

Answer 1

Because fixed expenses usually are constant. The amount does not change no matter how much production you've done. (such as : employees' salary)

Meanwhile, variable expense could be varied depended on production amount.

Fixed expense are required to be paid before the first production even begun, meanwhile you can control the amount of variable buy controlling how much you'll produce so it's more flexible and could be done after fixed expense