The master budget is the company's plan for achieving their goals. The process has a distinct starting and ending point. In looking at the sales budget, the sales budget dictates what the other areas in the budget should look like. As the head of the sales area, what steps should be taken to ensure the budget is developed in a realistic way? If bonuses are based on the sales, you as the sales manager want to ensure you and your team will receive the maximum bonus. How would you develop the sales budget? What effect could this have on the other areas of the budget?