Standard Cost Variances. A variance is the difference between the actual cost incurred and the standard cost against which it is measured. A variance can also be used to measure the difference between actual and expected sales.Thus, variance analysis can be used to review the performance of both revenue and expenses.There are two basic types of variances from a standard that can arise, which are the rate variance and the volume variance. variance is the difference between the actual cost incurred and the standard cost against which it is measured. A variance can also be used to measure the difference between actual and expected sales.
Finish your trailer. To finish your kayak trailer, first youâll need to install your axle with the tires. Make sure that you install this axle near the back of your trailer, not in the middle. This will help to balance out your trailer and your kayak will ride much better during transportation.
Enter the kayak in 3 stages: 1  Feet: Step into the boat and slide forward so that your feet are on the foot braces. 2  Seat: Sit up straight with your back snug against the upright seatback. 3  Knees: Place your knees under the side coaming of the cockpit.