Greenland,Inc.is a manufacturing company specializing in eco-friendly products.Greenland has recently developed a new water filter.Since the product is new to the market,Greenland does not have a prior history of sales to help develop its budget for the coming quarter.Greenland has agreements from several retail outlets to promote and stock the filters.Based on customers' request and Greenland's sales staff,managers have estimated January sales to be 200
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