Identify the structure indicated by the number 1 in the figure below. 
Definitions:
Production Budget
A financial plan that estimates the number of units that must be produced within a specific period to meet anticipated sales demands and maintain inventory levels.
Sales Forecast
An estimate of the amount of goods or services a company expects to sell in a future period.
Activity Index
A measure used to estimate the level of activity or volume of production that affects costs in variable costing.
Budgeting Faculty Positions
The process of planning and allocating financial resources for academic staff positions within educational institutions.
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