A soap manufacturer is experimenting with several formulas of soap powder. Three of the formulas were selected for further testing by a panel of homemakers. The ratings for the three formulas are as follows: 
What is the sum of the ranks for Formula B?
Definitions:
Budget Preparation
The process of estimating future financial performance and resource requirements, forming the basis of a financial plan.
Sales Budget
An estimate of the expected total sales revenue and the necessary selling expenses for a specific period, often broken down by product line or category.
Production Budget
An estimation of the costs associated with the production process, including raw materials, labor, and overhead expenses, for a specific period.
Production Budget
A financial plan that estimates the number of units to be produced to meet sales goals and inventory requirements.
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