Which ways are more efficient comparing between having a Measure in DAX formula or using VAR?

Dear all,

I have a performance related questions regarding which ways are more efficient and less resources consuming in Power BI for below?

Option 1: Having 3 Measures in total

Factor = calculate(sum(factor),filter(factortable,date>=min(timetable) && date<=max(timetable)))

Sales = calculate (sum(sales),filter(salestable,date>=min(timetable) && date<=max(timetable)))

Actual Sales = Sales * Factor

Option 2: Use only one measure, the other 2 measures will be VAR within the desired measure

Actual Sales =

var factor = calculate(sum(factor),filter(factortable,date>=min(timetable) && date<=max(timetable)))

var sales = calculate (sum(sales),filter(salestable,date>=min(timetable) && date<=max(timetable)))

return factor*sales

The resulting visuals will be a table with Branches as rows and Actual Sales as column:

I have been wondering which way is more efficient as I am encountering limit per query issues in a complex visual.

Please help to advise, Thanks!

Wee