Tucson Machinery, Inc., manufactures numerically controlled machines, which sell for an average price of $0.5 million each. Sales for these NCMs for the past two years were as follows:

QUARTER QUANTITY (UNITS) QUARTER QUANTITY (UNITS)

2008 I

II III IV 12 18 26 16 2009 I

II III IV 16 24 28 18

a. Hand fi t a line (or do a regression using Excel).

b. Find the trend and seasonal factors.

c. Forecast sales for 2010.