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Suppose that the vice president of sales is a particularly pessimistic individual. If you were in charge of developing the master budget, how, if at

  1. Suppose that the vice president of sales is a particularly pessimistic individual. If you were in charge of developing the master budget, how, if at all, would you be influenced by this knowledge?
  2. Suppose that the controller of your company's largest factory is a particularly optimistic individual. If you were in charge of developing the master budget, how, if at all, would you be influenced by this knowledge?

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