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 sales price variance is the difference between the actual sales revenues and the A. budgeted selling price multiplied by the budgeted number of units sold.he difference between operating profits in the master budget and operating profits in the flexible budget is called A. sales activity variance.