How do you split SASS into files?

Question

Sass

Now the list of my scss files looks like this:

All variables are stored in the variables.scss file. There are breakpoints, colors, and sizes of text elements. How correct is this approach? Or is it better to store variables in the file they directly refer to (breakpoints in breakpoints.scss, typography in typography.scss, etc.)?
Can you tell me how you split SASS into files?

Answer 1

something like this