Refer to the information in Exhibits 13.20 and 13.21 that are part of the test of zero-based budgeting at Rainy Days Umbrellas. Information concerning the funding requests for PDG Areas 2 and 3 are as follows:

PDG Area 2 Package	Funding Request	PDG Area 3 Package	Funding Request
2-1	$ 48,000	3-1	$ 16,000
2-2	30,000	3-2	35,000
2-3	26,000	3-3	29,000
2-4	35,000	3-4	17,000
2-5	21,000

Required:

To what level or levels would funding for Product Development Group have to drop such that one, but only one, of the PDG Areas received no funding?

Answer is not complete. Exhibit 13.21 Final Budget and Package Selection - Rainy Days Umbrellas Product Development Group \begin{tabular}{|c|c|c|c|c|c|} \hline & \multicolumn{2}{|c|}{ Final PDG Ranking } \\ \hline & & & & \( \begin{array}{l}\text { PDA-3_4 } \\ \end{array} \) & (12) \\ \hline \multicolumn{4}{|l|}{$338,000} & PDA-1_3 & (11) \\ \hline & PDA-2_5 & (10) \\ \hline & & & & PDA-2_4 & (9) \\ \hline & & & & PDA-3_3 & (8) \\ \hline & & & & PDA-2_3 & (7) \\ \hline & \multicolumn{3}{|c|}{ PDA Budget Packages } & PDA-2_2 & (6) \\ \hline & & PDA-2_5 & & PDA-3_2 & (5) \\ \hline & & PDA-2_4 & PDA-3_4 & PDA-3_1 & (4) \\ \hline & PDA-1_3 & PDA-2_3 & PDA-3_3 & PDA-1_2 & (3) \\ \hline & PDA-1_2 & PDA-2_2 & PDA-3_2 & PDA-2_1 & (2) \\ \hline & PDA-1_1 & PDA-2_1 & PDA-3_1 & PDA-1_1 & (1) \\ \hline PDG Area & PDA-1 & PDA-2 & PDA-3 & PDG Combined & Ranking \\ \hline \end{tabular} Exhibit 13.20 Budget Packages - Rainy Days Umbrellas Product Development Group Area PDA-1 for Alternative Levels of Effort Relative to the Current Year