This in-class role-play provides an effective means for uncovering, highlighting, and discussing principles for developing a sales budget and the ethical issues embedded in the relationship between individuals charged with developing and implementing the budget. The case is best used as a follow-on to a prior class (e.g., "Oriole Furniture, Inc." [UVA-C-2191]) that has introduced students to the purposes and processes of budgeting. It can be used in one 60-to-90-minute class.