Which one of these is least apt to change proportionally with sales?

Question

Quizplus · Accepted Answer

Long-term debt is a fixed amount that a company owes and is unlikely to change proportionally with sales. The terms of the loan agreement are usually set for a specific period, and the company is obligated to pay a fixed amount of principal and interest every time. Therefore, the increase in sales will not affect the amount of long-term debt owed. On the other hand, net working capital, cost of goods sold, and EBIT are all linked to sales in some way and are likely to change proportionally.

Which One of These Is Least Apt to Change Proportionally