Which are the 3 key elements to consider when doing a materials 'forecast. Select one or more: a. Weight of product b. Direct overhead costs c. Sales' price at retailers d. Sales volume e.Volume to be produced f. List of components needed g. Average price per component Which of the following are mostly considered a fixed overhead? Select one or more: a. Annual insurance policy b. Electricity at the manufacturing site. c. Cleaning services d. Materials needed for manufacturing a product e. Administrative Salaries O f. Offices rent expenses g. Production equipment maintenance 99% of the time, sales volume and production volume will not be the same due to (multiple answers) Select one or more: 0 a. high seasonality and a limited production capacity b. Management decisions and Company goals c. Cash impact on sales d. restrictions with the customer's logistics e. Hard to predict the exact number of sku's when the company sales a wide range of this f. Available level of inventory At the end of a period, the Master Budget serves as a Select one: a. As a tool to be used on the year end financial statement. b. The EBITDA base for the existing year. c. As a plan or standard d. control devise to measure against the plan