The situation
A fictional Indian retailer budgeted 20,000 units at ₹500 in September. It sold 18,000 at ₹520. Year-to-date actual revenue including September is ₹75 lakh. The three remaining months were forecast at ₹10 lakh each, but a stockout is expected to remove ₹2 lakh from November only.
1. Work out the numbers
What is September’s net revenue variance?
2. Make the decision
What full-year forecast follows from the revised assumptions?
Complete the calculation above to unlock this decision.