That is if we denote \(\mu\) as the population mean and \(\sigma\) as the population standard deviation then the coefficient of variation for populations is calculated as:

\[\text{CVar}=\frac{\sigma}{\mu}\cdot 100\]

As well if we denote \(\overline{x}\) as the sample mean and \(s\) as the sample standard deviation then the coefficient of variation for a sample is calculated as:

\[\text{CVar}=\frac{s}{\overline{x}}\cdot 100\]

Note that the \(\cdot 100\) (times 100) is to make the number a percentage, the same can be accomplished by performing the division then moving the decimal two places to the right!