Correlation is a measure of the relationship two numeric variables, and causation indicates a relationship betweentwo variables if one variable affected by another. Exsample of how correlation does not imply causation. "As the sales of ice cream rise and fall, so do the number of homicides. Does the sales of i cream cause death of people? No. Two things correlated doesn't mean one causes other.

The manager's biggest mistake is not plotting and planning. Sitting down and doing the work will give you better understanding than just coming up and guessing what sales might be, because you don't want to end up losing out on money and that can cause you to get fired if you get the calculations wrong. Plotting the actual facts is better than predicting anyway I would rather know the facts then not knowing plus if you go with predicted factors you can a over budget or b under budget as well.

can you give proper feed back to my statement before i send them in please/