 BE. So the normal budgeting period is E, an annual period broken out into quarterly and monthly budgets. Next question, which should be initially responsible for developing sales estimates? A. The Budget Committee. B. The CEO. C. The CFO. D. The sales department and E. The marketing department. Let's go through this again using the process of elimination, which should be initially responsible for developing sales estimates. Either A. The Budget Committee. B. The CEO. So you would think again that the Budget Committee, that's kind of who we're dealing with here. So I'll keep that for now. B. Says the CEO and C. Says the CFO, the kind of big people in the organization, the top-down type of approach. So I'll keep them. D. Says the sales department. Now we're dealing with sales estimates, so you would think they would be involved. And then E. Says the marketing department. And the marketing department is probably not going to be the one making the sales decision. They're the ones that are going to, you know, the sales department's probably going to be working with to help drive up the sales, but it's not going to be the marketing department. So let's go through this again. Which should initially, which should be initially responsible for developing the sales estimates. Now notice that if we talk about the CFO, the CEO, and possibly even the Budget Committee, if they were initially involved, we would have a top-down type of approach. Meaning the big guys are going in and making the ultimate decision right off the bat. And what you want is to have the bottom-up approach. Typically that's what we're promoting here in a larger kind of business, because who's the one that's going to be able to make the best first estimate. Not the person that's 10 steps removed from the actual selling process, but the people in the sales department. The people in the sales department should have a good idea of what sales will be. So, you know, you want to talk to them first and then put those numbers together and then have the bottom-up type of approach. Again, in a small company, you might say, this is crazy. In a small company, you got one person and they, you know, they make the main, many of the decisions and whatnot. The company gets larger, you got to decentralize the CEO and the CFO 10 steps removed possibly from the day to day on the ground sales department in different areas. And therefore, you got to go to those departments to get the projections that you would think would have the most accurate projections and then take it from the bottom up. So we would say final answer D, which should be initially responsible for developing sales estimates D, the sales department.