Which of the following is a variance?

Which of the following is a variance?

• A. Putter sales below projections
• B. Revenue above target
• C. Market share equal forecast
• D. Customer counts meeting plan

Answer: (A)

A variance is the difference between what was planned and what actually happened. It shows a deviation from the forecast. When putter sales come in below projections, actual results are less than what was forecasted, creating an unfavorable variance. The other options describe results that meet or exceed targets, or match forecasts, which align with the plan and do not represent a deviation. So the underperformance in putter sales clearly demonstrates a variance.

A variance is the difference between what was planned and what actually happened. It shows a deviation from the forecast. When putter sales come in below projections, actual results are less than what was forecasted, creating an unfavorable variance. The other options describe results that meet or exceed targets, or match forecasts, which align with the plan and do not represent a deviation. So the underperformance in putter sales clearly demonstrates a variance.