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Executive officers of Baird Company are wrestling with their budget for the next year. The following are two different sales estimates provided by two different

Executive officers of Baird Company are wrestling with their budget for the next year. The following are two different sales estimates provided by two different sources.

\

table

[[

Source of Estimate,First Quarter,Second Quarter,Third Quarter,Fourth Quarter

], [

Sales manager,$

377, 000,

319, 000,

281, 000,

480, 000

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