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MANAGEMENT-ACCOUNTING5 MIN READ

Sort Variances by Driver Type

Classify variance explanations into driver types.

Place each card in the correct management-accounting bucket. Price or rate Volume or demand Mix or timing Average discount increased by 3.5 points in enterprise deals Support tickets were 22% above forecast after launch More sales came from lower-margin reseller channel Freight carrier surcharge rose mid-quarter Three orders moved from June into July after customer acceptance delays Usage-based revenue grew because active seats exceeded plan

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