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.
Definition: Variance can be defined as the difference between the budgeted or expected cost or income for an activity and the actual costs or income for the activity. In standard costing and budget control, variance constitutes the difference between the budgeted costs and the actual costs for an activity.