Palmer Corporation begins its annual budgeting process with the CEO establishing targets for total dollar sales. The sales target is then used by the marketing, then production and finally the administrative divisions (in that order) to establish their budgets. The budget is set as an ideal budget and in recent years none of the areas have met their target budgets. As the sales targets change throughout the year, there are no updates to the budget. Make three suggestions how Palmer Corporation could streamline their budgeting process. Make sure you integrate course topics we have covered in your response.