1. Would students to expect that the sales budget may reflect different volumes and prices than was forecasted in the sales forecast? What would be be doing differently during the sales budget process than while creating a sales forecast snapshot?

2. In some industries might unit prices (market prices) change often? Got example?

Does this require more management work in planning unit price changes during the upcoming year? How?

3. Could "seasonality" result in different budgeted unit sales prices for products or services in different quarters or months? Why so or not? Got example?