=+1 Using the 2014 sales figures as a trend, with a spreadsheet, develop a sales forecast for January to December with the increase in workflow enabled by each machine purchasing option. Regina has calculated that she obtains a net margin of 5, 9.5 and 15 per cent respectively for the routine maintenance work, small and large repair work. Using these assumptions and assuming she buys the machine in December 2014 ready for January 2015, determine: