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merchandising firm because: Student Answer: The revenue data are easiest to generate. Sales information is precise in amount. Sales personnel have the quickest access to data. Sales forecasts are the most objective of all budgeted activities. Almost all activities of a firm emanate from (i.e., are linked to) estimated sales demand. UNIT 3 QUIZ Question 10. Question : All of the following represent alternative approaches to the traditional budget-preparation process except which one? Student Answer: Master budgeting. Kaizen budgeting. Continuous-improvement budgeting. Activity-based budgeting (ABB) Time-driven activity based budgeting (TDABB)