The stopping sight distance table isn't intended to represent a real vehicle. The deceleration rate was obtained by measuring drivers, not vehicles. It was found that most drivers will brake at a rate of at least 11.2 ft/s2.
The revenue variance for an accounting period is the difference between budgeted and actual revenue. A favorable revenue variance occurs when actual revenues exceed budgeted revenues, while the opposite is true for an unfavorable variance. Revenue variance results from the differences between budgeted and actual selling prices, volumes or a combination of the two.
Activity Variance The difference between a revenue or cost item in the static planning budget and the same item in the flexible budget. An Activity Variance is due solely to the difference between the level of activity assumed in the planning budget and the actual level of activity used in the flexible budget. Flexible Budget.