Continue to suggest writing the lesson plan for I troduction This lesson plan introduces students to a good foundation of knowledge, skills, abilities, and technology/tools to acquire proficiency in developing objectives and strategies for accurately projecting and adjusting sales budgets. The students consist of operations managers and supervisors. Learning Objectives At the end of the lesson, the student will be able to: LO1: Understand the key components of a sales budget and the factors that influence its accuracy. LO2: Apply techniques to adjust sales budgets based on market trends and historical data: Instructional Strategy [See Instructional Strategies List. Select one of the following instructional strategies from the list below for your LO1: Cooperative Learning Evidence of Learning [Develop a scoring rubric that defines 4 different levels of learning performance based on your instructional strategy and curriculum. This should inform the HR trainer if students are learning and at what level. Make sure your rubric's criteria is both measurable and observable!]