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'Pooling' of funds is required because of the size-mismatch in the amount of funds supplied by surplus units and that demanded by deficit units.
Sales Budget
A document that estimates the future sales, often by month or quarter, projecting both volume and revenue.
Budgeted Production and Sales
Budgeted production and sales involve forecasting the quantities of products a company plans to sell and produce, respectively, during a specific period, often for planning and resource allocation purposes.
Unit Selling Price
The price at which a single unit of a product is sold.
Budgeted Sales
Projected sales for a future period, often used for planning and managing resources and setting goals.
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