Remaining variance in SAP S/4HANA Product Costing captures differences between the actual costs debited to a production order and the credits from goods receipts that cannot be assigned to any other specific variance category (e.g., price, quantity, or resource-usage variance).

Rounding differences on the goods receipt (output side) are a common cause. These small discrepancies arise from quantity and value calculations and are too minor to be categorized elsewhere, hence they are classified as remaining variance.

Additionally, if the produced material is valuated with a moving average price (MAP), it is possible to manually change the value of the goods receipt. This manual adjustment can create a difference that the system cannot explain through standard variance analysis, leading to a remaining variance.

C: A change in the standard price of an input material after the finished product's standard cost was calculated results in a clearly identifiable input price variance, not a remaining variance.

D: A difference between the overhead rate applied to the order and the rate in the standard cost estimate results in a specific overhead rate variance, not a remaining variance.

1. SAP Help Portal - Variance Calculation: The official documentation on variance calculation lists the causes for remaining variances.

Source: SAP S/4HANA Cloud Documentation

"Variance Calculation".

Reference: In the section detailing variance categories

"Remaining Variances" are explained. The documentation explicitly states: "Remaining variances can result from... Rounding errors have occurred." and "For materials with moving average price control

the value of the goods receipt was changed manually." This directly supports options A and B.

2. SAP Help Portal - Product Cost by Order: This documentation details the processes within order-related costing.

Source: SAP S/4HANA Cloud Documentation

"Product Cost by Order".

Reference: The section on "Period-End Closing" describes variance calculation. It differentiates between specific variance categories like input price variance (supporting the exclusion of option C) and overhead variances (supporting the exclusion of option D) versus the unassigned "remaining variance".