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What Is the Formula Managers Use to Calculate a Percentage

Question 24

Multiple Choice

What is the formula managers use to calculate a percentage variance when comparing last year's profits to this year's profits?


A) (Profits This Year − Profits Last Year) ÷ Profits Last Year = % Variance
B) (Profits Last Year − Profits This Year) ÷ Profits This Year = % Variance
C) (Profits This Year − Profits Last Year) x Profits Last Year = % Variance
D) (Profits Last Year − Profits This Year) x Profits This Year = % Variance

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