a. Based on the data in the table, describe the process used by Ro to set sales quotas for each account manager.

b. Discuss the pros and cons of Access.Coms budgeting process for setting account managers sales targets

P 612: Access.Com Access.Com produces and sells software to libraries and schools to block access to websites deemed inappropriate by the customer. In addition, the software also tracks and reports on websites visited and advises the customer of other websites the customer might choose to block. Access.Com's soft- ware sells for between $15,000 and $20,000. Three account managers (V. J. Singh, A. C. Chen, and P. J. Martinez) sell the software and are paid a fixed salary plus a percentage of all sales in excess of targeted (budgeted) sales. Vice President of Marketing S. B. Ro sets the budgeted sales amount for each account manager. The following table reports actual and budgeted sales for the three account managers for the past five years. A. C. Chen V. J. Singh P.J. Martinez Actual Actual 2003 2004 2005 2006 2007 Actual $1.630 1.804 1.685 1.665 1.924 Budget $1.470 1.614 1.785 1.775 1.764 $2.240 2.586 2.406 2.600 2.385 Budget $2.400 2.384 2.566 2.550 2.595 $2.775 2.995 2.876 2.698 3.107 Budget $2.695 2.767 2.972 2.963 2.936 Required: a. Based on the data in the table, describe the process used by Ro to set sales quotas for each account manager. b. Discuss the pros and cons of Access.Com's budgeting process for setting account manag- ers' sales targets