Any form of information whether numeric or categorical could be referred to as data. However a variable is data collected on a single attribute or characteristics. Example if you have a Daniel, green, student these are data. Name could be a variable, color could be another

Data are numerical facts and figures from which conclusions can be drawn. In effect, data is the raw material of statistics. Data can be categorized into numerical and non-numerical types. Variable  on the other hand is any characteristics or attribute of a population unit.