*9题，给了一个案例，说是预算*9季度预计销售每月1200个，然后250块单价，成本是190块一个，有60%是通过 sales agent 外包销售，要给人家8%的commission. 然后实际销售每月2000个，一共revenue 是1260000，然后成本比例不变，但是80%给agent销售。
问题1: critical point for success budget
问题2: 解释sales budget 在annual plan 里的作用
Sales budget is usually the first budget prepared.
Sale budget forecast sale unit, thus determine the production unit.
The sales budget establishes targets for sales personnel.
Sales volume affects production and purchasing levels, operating expenses and cash flow.
问题3: 编制一个flexible budget
问题4: 为何销量提升反而CM下降了，让你解释一下。
The company decrease the price to pursue increase sale. Thus the revenue increases, but the price is lower than variable cost, which causes contribution margin decrease.
问题5：通过flexible budget和actual之间的差异，分析一下为什么公司的revenue和contribution margin都没有达到预期？
