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.
The Volume variance represents the difference between the budget allowance and the standard expenses charged to work in process. If budget allowance is more than the standard expenses charged to production, the variance is called unfavorable volume variance. If budget allowance is less than the standard expenses charged to production, the variance is called favorable volume variance. Overhead volume variance is calculated when overall or net overhead variance is further analyzed using two variance method.