Think about a business you would like to open in the future. Describe your business and its key business processes. For purposes of this course, please use a manufacturing type business. Describe two important business decisions you will need to make when opening your business, and how they are value added. Create a Master budget with all appropriate schedules. Then create actuals for year 1 of your company. Please have them vary from the budget. Once you have your actuals, calculate all DM, DL, and OH variances and "explain" what caused these variances. You can use excel/word to complete this project.