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.
For example, if the budgeted volume is 1,000 units at $10 each, but the actual volume is 1,100 units, there is a favorable revenue variance of $1,000--$10 multiplied by 100. Management needs to anticipate demand correctly, because it affects profitability.