Final answer:
Product loss caused by hostile activities like theft or sabotage in a deployed location is known as sabotage variance. In accounting, identifying this determinable variance is important for accurate financial reporting and prevention strategies.
Step-by-step explanation:
When examining product loss in a deployed location due to hostile activities, such as theft or sabotage, this is typically categorized as a specific type of variance in the context of accounting and inventory management. The correct category for this type of determinable variance caused by a hostile activity is sabotage variance (option D). Sabotage variance refers to losses which are intentional and harmful actions by individuals that are meant to disrupt operations.
In accounting, variance analysis is a tool used to measure the differences between actual and expected outcomes. When product loss occurs due to events like sabotage, identifying and classifying this loss is crucial for accurate financial reporting and for developing strategies to prevent such occurrences in the future.