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What are the most important factors you need to take account when making sales forecast? A)Microeconomic and market forecast, tax, dividend policy B)Macroeconomic and industry

What are the most important factors you need to take account when making sales forecast?
A)Microeconomic and market forecast, tax, dividend policy
B)Macroeconomic and industry forecast, interest rates
C)Macroeconomic and industry forecast, tax rates

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