Final answer:
The correct answer is that a change in input prices is not a direct reason for revenue variances. Factors that directly affect revenue variances include changes in discount structure, product mix, and selling prices, which are related to the market dynamics and pricing strategies.
Step-by-step explanation:
All of the following are reasons for revenue variances except a change in input prices. When evaluating revenue variances, changes in input prices affect the cost side of the business but do not directly impact revenues. However, a change in discount structure, a change in product mix, and a change in selling price do directly affect revenue.
It's important to recognize that revenue variances can be influenced by a variety of factors, including changes in market demand, strategic pricing decisions, and alterations in the quantity or composition of products sold. Variations in discount structures can lead to different selling price points, thus impacting total revenue. Similarly, when a company adjusts its product mix, it can either emphasize higher or lower-priced items, influencing the overall revenue. Direct changes in selling prices will naturally result in revenue variances. These factors are aligned with supply and demand dynamics and the stickiness of prices in the economy.