Hi, I am super excited to be part of this community. Thanks for your hard work on this important topic material, Sam. I really get many benefits from this excited material.

I have 4 Questions Regarding Budgeting,

Q1) About the measure (Product Sales to reach the budget (PSB) ) as the picture shows Auckland need extra 183,082 $ to reach the budget

The calculation of (PSB) for Auckland = 78$ Does it means the average one unit price for each product in Auckland to reach the budget should be 78 $? If not then what is it? and what the number of Quantity Items we need to sell in order to reach the budget for that particular City?

Q2) Do You think it is more feasible to reach the budget through the average order size?

Note: average order size=Total Sales/Total No Of Orders?

Q3) The Measure (Days In Year) = 366 days, It is common in the real world that one year = 365 days, why it calculated with additional one day?

Q4) What is the main reason(benifits) for using the Cumulative total sales?