The following is summary of information presented on the financial statements of a company on December 31, 2015. 
What would a horizontal analysis report show with respect to net sales revenue?
Definitions:
Total Variable Overhead Variance
The difference between the actual variable overhead costs incurred and the standard variable overhead costs expected for the actual production level.
Labour Rate Variance
The difference between the actual labor costs and the standard (expected) labor costs for a given period.
Actual Direct Labour Rate
The real wage rate paid for the hours that direct laborers work, differing from initially estimated or standard rates.
Standard Direct Labour Rate
The pre-established amount paid per unit of work or hour of labor to employees directly involved in manufacturing.
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