Answer (B) is correct . A variable (direct) costing system is needed to perform CVP analysis because variable costing separates fixed costs from variable costs.
Answer (A) is incorrect because Job order costing does not separate fixed costs from variable costs.
Answer (C) is incorrect because Joint costing does not separate fixed costs from variable costs.
Answer (D) is incorrect because Absorption (full) costing does not separate fixed costs from variable costs.
| 
