The correct approach is to create separate dimension tables for Department and Account, and fact tables for Budget and Actuals with relationships. This star schema design for budget vs actual variance analysis ensures that both measures can be compared through shared dimensions, allowing a simple DAX measure like Variance = SUM(Actuals[Amount]) - SUM(Budget[Amount]) to work accurately across any filter context. On the Microsoft Power BI Data Analyst PL-300 exam, this tests your understanding of dimensional modeling best practices—specifically that separate fact tables for different sources (budget vs actual) linked to common dimensions enable scalable, accurate variance calculations. A common trap is merging Budget and Actuals into one wide table, which denormalizes the model and complicates filtering; the exam rewards the star schema approach because it maintains referential integrity and supports dynamic slicing by Department and Account. Memory tip: think “two facts, one star”—two fact tables orbiting shared dimension tables, just like a star schema should.
PL-300 Model the data Practice Question
This PL-300 practice question tests your understanding of model the data. Read the scenario carefully and evaluate each option against the stated constraints before committing to an answer. After answering, compare your reasoning against the explanation and wrong-answer breakdown below. Once you have made your selection, read the full explanation to reinforce the concept and understand why each distractor is designed to mislead on exam day.
You are designing a data model for a financial analysis report. The source data includes a 'Budget' table with columns: Department, Account, Month, and BudgetAmount. The 'Actuals' table has the same structure. You need to create a combined measure that shows the variance (Actual - Budget) for each Department and Account. What is the best approach?
Clue words in this question
Noticing these words before you look at the options changes how you read each choice.
Clue: "best"
Why it matters: Signals that multiple options may be partially correct. Choose the option that most directly solves the exact problem described, not the one that sounds most complete.
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Create separate dimension tables for Department and Account, and create fact tables for Budget and Actuals with relationships
Option B is correct because using a star schema with separate dimension tables for Department and Account and a fact table with both Actual and Budget amounts (or two fact tables) allows easy comparison. Option A is wrong because merging into one table denormalizes. Option C is wrong because it does not use proper dimensions. Option D is wrong because using only DAX without relationships is not scalable.
Key principle: Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
✓
Create separate dimension tables for Department and Account, and create fact tables for Budget and Actuals with relationships
Why this is correct
This star schema design allows easy comparison using measures across fact tables.
Clue confirmation
The clue word "best" in the question point toward this answer.
Related concept
Read the scenario before looking for a memorised answer.
✗
Create a single table by merging Budget and Actuals on Department, Account, and Month
Why it's wrong here
Merging creates a denormalized table that is hard to filter and maintain.
✗
Create a calculated table using SUMMARIZE and then use DAX measures
Why it's wrong here
This creates a static table and does not leverage relationships.
✗
Use Power Query to append Budget and Actuals with a 'Type' column
Why it's wrong here
Appending does not keep separate measures; you would need to filter by type, which is less efficient.
Common exam traps
Common exam trap: answer the scenario, not the keyword
Many certification questions include familiar terms but test a specific constraint. Read the exact wording before choosing an answer that is generally true but wrong for this case.
Detailed technical explanation
How to think about this question
This question should be treated as a scenario, not a definition check. Identify the problem, the constraint and the best action. Then compare each option against those facts.
KKey Concepts to Remember
Read the scenario before looking for a memorised answer.
Find the constraint that changes the correct option.
Eliminate answers that are true in general but not in this case.
Use explanations to understand the rule behind the answer.
TExam Day Tips
→Underline the problem statement mentally.
→Watch for words such as best, first, most likely and least administrative effort.
→Review why wrong options are wrong, not only why the correct option is correct.
Key takeaway
Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Real-world example
How this comes up in practice
A cloud solutions architect for a retail company is evaluating services for a new workload. The correct answer here reflects best practice for the specific scenario described — not a general cloud recommendation. Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option. Cloud exam questions reward reading the constraint carefully: the same technology can be right or wrong depending on the use case.
What to study next
Got this wrong? Here's your next step.
Identify which PL-300 exam domain this question belongs to, then review the specific concept being tested. Practise related questions in that domain and focus on understanding why each wrong answer is tempting — not just why the correct answer is right.
Model the data — This question tests Model the data — Read the scenario before looking for a memorised answer..
What is the correct answer to this question?
The correct answer is: Create separate dimension tables for Department and Account, and create fact tables for Budget and Actuals with relationships — Option B is correct because using a star schema with separate dimension tables for Department and Account and a fact table with both Actual and Budget amounts (or two fact tables) allows easy comparison. Option A is wrong because merging into one table denormalizes. Option C is wrong because it does not use proper dimensions. Option D is wrong because using only DAX without relationships is not scalable.
What should I do if I get this PL-300 question wrong?
Identify which PL-300 exam domain this question belongs to, then review the specific concept being tested. Practise related questions in that domain and focus on understanding why each wrong answer is tempting — not just why the correct answer is right.
Are there clue words in this question I should notice?
Yes — watch for: "best". Signals that multiple options may be partially correct. Choose the option that most directly solves the exact problem described, not the one that sounds most complete.
What is the key concept behind this question?
Read the scenario before looking for a memorised answer.
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Question Discussion
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