A Variance

	A.	is the difference between variable cost value, or standard, and the indirect (realized) value. Variance analysis examines differences between last years and actual amounts with the goal of finding out why things went either badly or well.
	B.	between unit price and variable cost rate, or per unit revenue minus per unit variable cost. Thus, contribution margin is the per unit dollar amount available to cover an organizations fixed costs and then to contribute to profit.
	C.	a mean for communications and coordination of organizational expectations as well as allocation of financial resources. In addition, budgeting establishes benchmarks for control.
	D.	is the difference between a budgeted (planned) value, or standard, and the actual (realized) value. Variance analysis examines differences between budgeted and actual amounts with the goal of finding out why things went either badly or well.