PURPOSE: The purpose of the case study is to incorporate the concepts discussed in the course and provide an exercise for application of the concepts to a situation. BACKGROUND: ABC Company, Inc. is a small manufacturer of commercial fans and have four main products (commercial building exhaust fans, dust hood exhaust fans, portable fans for large spaces, and commercial kitchen exhaust fans). The company has discreet data by product including: units to be produced, unit cost, and tracks costs to the salesperson level. They have historically used a fixed budget format (they do not do a forecast; the budget is the budget). The company has a new competitor and sales have been consistently below budget (although their product is superior), which has caused problems in manufacturing with higher inventory levels. ABC is planning to roll out a new advertising program (something they have not had to do historically). The advertising program is designed to increase sales. ABC Company's functional organizational structure is represented in the chart below: CEO Manufacturing Sales Marketing Finance Administration The includes HR and legal Production Restaurants Quality Control Manufacturers There are two sales reps for each market segment Warehouse and Shipping REQUIREMENTS: The Case Study should be 3 -5 pages typed, 12point Times New Roman font, and double- spaced. If applicable, cite any sources (i.e. your text or other articles we've read) in APA format. Please address the following in your write-up: I. Discuss the components that ABC Company should have in their total budget a. What is needed for each component? Describe what data should be included. b. For manufacturing you can focus on that as a whole (production budget, etc.) c. What role should department managers play in this process and why