Plano International Company has three subsidiaries, Seymour Trading Company, Archer Medical Supplies Company, and Milsap Shipping Company. Because the subsidiaries operate in different industries, Plano's corporate budget for the coming year must reflect the different growth potentials of the individual industries. The growth expectations per quarter for the subsidiaries are 4 percent for Seymour, 1 percent for Archer, and 3 percent for Milsap.