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.
What is variance analysis? In accounting, a variance is the difference between an expected or planned amount and an actual amount. For example, a variance can occur for items contained in a department's expense report. Variance analysis attempts to identify and explain the reasons for the difference between a budgeted amount and an actual amount. Variance analysis is usually associated with a manufacturer's product costs.