Exam tip 1
Always write: "Variance = $X Adverse because…" and quote evidence from the case (e.g. "as stated, machine breakdown increased overtime"). Generic causes earn fewer marks.
9609 · 5.5.2
Variances — common mistakes
Common exam mistakes on 9609 Variances. Learn what loses marks, then practise the topic with Examiner’s Ink.
Does F always mean good and A always mean bad?
Usually, but context matters. Favourable revenue from deep discounting may harm long-run profit. Adverse R&D spend may be good if innovation succeeds. Link to the case.
Should I use absolute values for variance?
Show the signed difference and label F or A. Some texts use Budget − Actual; Cambridge 9609 uses Actual − Budget - stay consistent and label clearly.