"variable gross profit" is a term used exclusively as a reference to the gross profit generated by the variable departments correctly defined above as new, used, and F&I.
Your question could use a little clarification. Are you possibly asking the question relative to variable labor rates, and variable labor costing?
jazzdale, gross after "personnel" would also include direct departmental expenses, and is commonly referred to as "adjusted gross"
[This message has been edited by TheOne (edited 03-02-2009).]