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.
A budget variance is the difference between the budgeted or baseline amount of expense or revenue, and the actual amount.The budget variance is favorable when the actual revenue is higher than the budget or when the actual expense is less than the budget.In rare cases, the budget variance can also refer to the difference between actual and budgeted assets and liabilities.he budget variance is favorable when the actual revenue is higher than the budget or when the actual expense is less than the budget. In rare cases, the budget variance can also refer to the difference between actual and budgeted assets and liabilities.