Dear all,

I was handed below questionaire unfortunately i hv not touch topic on variances for very long time. Really appreciates if somebody can shade some light on below ASAP. Thanks so much in advance.

Please refer to worksheet tab ‘Variance Analysis’ and analyse the variance of Advertising Revenue between Year 1 and Year 0 (Base Year). Please break down total variance into rate-related variance and volume-related variance.

ADVERTISING REVENUE
MAGAZINES Year 1 Year 0 Var Year 1 vs 0 Var %

MAG A 3,192,670 3,099,278
MAG B 3,400,000 3,305,314
MAG C 3,169,680 2,912,129

TOTAL 9,762,350 9,316,721


NO. OF AD PAGES
Year 1 Year 0 Var Year 1 vs 0 Var %

MAG A 1,198 1,158 40 3.5%
MAG B 1,250 1,218 32 2.6%
MAG C 1,128 1,035 93 9.0%

3,576 3,411 165 4.8%


Year 1 vs Year 0
RATE GROWTH VOLUME GROWTH TOTAL
MAG A
MAG B
MAG C


Rgds, nikey