2. (TCO 3) Using the following information regarding actual sales for Paradise Pools, project sales for May of Year 3 using simple linear regression: Sales for Paradise Pools ($000s) Month First Year Second Year January 84 84 February 80 82 March 88 98 April 100 120 May 150 160 June 200 210 July 240 250 August 220 215 September 180 195 October 160 165 November 120 130 December 92 100 a) 168.79 b) 174.52 c) 178.35 d) 180.26