Aldrin Inc. is a small business selling a single product, 16 oz. bags of almonds roasted with olive oil and sea salt. Aldrin's relevant range of production is between 450,000 and 650,000 bags a year. Within the relevant range, variable costs per bag remains constant and total annual fixed costs are constant, as shown in Exhibit A

Aldrin Variance Case Solution Template for Part 1 Revenue & Actual Spending Flexible Activity Planning Results Variances Budget Variances Budget Sales $$$ $$$ $$$ $$$ $$$ Less V.C. DM $$$ $$$ $$$ $$$ $$$ DL $$$ $$$ $$$ $$$ $$$ V-MOH $$$ $$5 $$$ $$$ $$$ V-S&A $$5 $$$ $$$ $$$ $$$ CM $$$ $$$ $$$ $$$ $$$ Less FC F-MOH $$$ $$$ $$$ $$$ $$$ F-S&A $$$ $$$ $$$ $$$ $$$ NOI $$$ $$$ $$$ $$$