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.
Favorable Variance. A difference between actual cost and budgeted (standard) cost, and the actual cost is the lesser amount. In revenues, it occurs when the actual revenues are greated than budgeted revenues (a variance is favorable when the bottom line net income is increased by variance).ate Variance. Difference between the cost of specific number of budgeted units and the actual cost that was incurred. (Actual units x actual costs) - (actual units x standard costs).