The Sales General Manager, has asked you to review the master

budget and cost centre budgets prepared by the company's Accountant. She would like

you to meet with her to discuss whether the budget projections are achievable, accurate, understandable and fair.

She would like you to look closely at the budget for your cost centre, note any changes you think are necessary, develop an argument for the changes and negotiate those changes with her.

The information you are aware of includes:

$$ Sales in the first quarter $($Q$1),$ third quarter $($Q$3),$ and the fourth quarter $($Q$4)$

are generally $30\%$ less than the second quarter $($Q$2)$

$$ Sales in Q$2$ depend on completion of $90\%$ of repair and maintenance

$$ Sales for Q$2$ have been estimated to be $$1,000,000$

$$ Commission negotiated with members of the sales team is now at $2\mathrm{.}5\%.$

NOTE: You will need to make notes on the budget projections and the questions the Sales GM has asked so that you are prepared for the meeting with the Sales GM$.$

Q$1.$ Could you please help outline the areas of the budget that are not achievable, inaccurate or unclear?

Q$2.$ Identify as least $2$ issues in the budget that need clarifcation

Q$3.$ What $2$ changes to budget would be help to identify discrepancies