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.
Show All Items. This light-weight and easy to make kayak can be built in a few hours, weighs less than 20 pounds, and best of all, costs under $50.While I wouldn't recommend taking it out in any rapids, it works great for calm water, so get out there and explore! Materials: 1  Five 10' long, 3/4 Outer Diameter PVC pipes.2  Hacksaw.ut two of the PVC pipes down to 8' with the hack saw, making sure to save the 2' lengths. Cut two 4 lengths of PVC from the same 2' pipe. Make a cut 2 deep into each of these pipes lengthwise, and bend the wings back until they create an angle approximately 60Âº with each other.