(1) What are the differences between sales and operations planning and budgeting?

(2) A gear manufacturer schedules production of one of the gears in batches of 200 units whenever the projected ending inventory balance in a month falls below 30 units. It takes one month to make a batch of 200 units. The company currently has 90 units on hand. The sales forecast for the next six months is:

Month	1	2	3	4	5	6
Forecast	170	90	90	215	85	70

(a) Prepare a time-phased MPS record showing the sales forecast and MPS for the toy product.

(b) What are the inventory balances at the end of each month?

(c) During the first month, no units were sold. The revised forecast is as follows:

Month	2	3	4	5	6
Forecast	90	170	90	185	110

How does the MPS change?

(The book is manufacturing planning and control for supply chain management 6th edition)