agree or disagreed why?

Apple can use variances in analyzing its operating performance for improving their operational performance by analyzing those variances set by management to increase their sales. They can use profit variances to improve their operational performance by analyzing those profit targets set by management to increase their profit. They can use Cost variances for improving their operational performance by analyzing those Cost targets set by management to reduce their cost targets. These stores can use the Labor and overhead variances to access the performance of their labor and overhead expenses also along with the above Sales variances.