25% of 100 is $25 hopefully thats what you were asking for
        
             
        
        
        
Every transaction has a double effect i.e Dr and cr
        
             
        
        
        
When conducting incremental analysis related to the decision if it should eliminate one of its unprofitable product lines, Giant should assume a percentage of fixed costs associated with the discontinued product line will remain, where fixed costs <span>are the costs </span><span>that have to be paid by a company, independent of any business activity. They are not variable.</span>