Introduction:Boston Creamery is actually one of the divisions of a larger group thatspecializes in the Food Industry, and Boston Creamery specializes in low-endtraditional activity (ice cream). Boston Creamery is a Profit Strategic BusinessUnit (SBU). They recently installed a new Financial Planning and ControlSystem, and the forecast for 1973 was different from the actual results of operations. This was the first year when they could compare the forecast to theactual operating results. They need to make a forecast for 1974 that will becloser to the actual results.