c. On each of the worksheets, use the data from the prior four quarters to compute the discrepancy between the actual sales and the sales projections. This discrepancy can be computed in several ways: You could calculate an overall average, or you could calculate an average per quarter or per month. You could also weight recent discrepancies more heavily than earlier ones. Choose a method you think is most appropriate. Explain why you chose the methods you did.

Region 1 2013 Sales Summary

	Product 1	Product 2	Product 3	Product 4	Product 5	Product 6	Product 7
Jan, 2013
Forecast Sales	10	20	5	10	20	5	34
Actual Sales	12	21	5	12	21	5	36
Feb, 2013
Forecast Sales	10	22	5	10	22	5	35
Actual Sales	11	23	6	11	23	6	40
Mar, 2013
Forecast Sales	11	22	5	11	22	5	41
Actual Sales	11	22	4	11	22	4	45
Apr, 2013
Forecast Sales	12	24	12	12	24	12	47
Actual Sales	13	25	13	13	25	13	50
May, 2013
Forecast Sales	12	24	12	12	24	12	49
Actual Sales	11	23	13	11	23	13	54
Jun, 2013
Forecast Sales	12	23	15	12	23	15	50
Actual Sales	12	24	16	12	24	16	56
Jul, 2013
Forecast Sales	13	23	18	13	23	18	52
Actual Sales	15	24	20	15	24	20	56
Aug, 2013
Forecast Sales	13	24	18	13	24	18	57
Actual Sales	15	24	20	15	24	20	60
Sep, 2013
Forecast Sales	14	23	16	14	23	16	59
Actual Sales	15	25	16	15	25	16	59
Oct, 2013
Forecast Sales	15	24	12	15	24	12	61
Actual Sales	16	26	11	16	26	11	62
Nov, 2013
Forecast Sales	15	25	8	15	25	8	65
Actual Sales	16	27	8	16	27	8	66
Dec, 2013
Forecast Sales	14	26	6	14	26	6	60
Actual Sales	15	28	5	15	28	5	61

Region 2 2013 Sales Summary

	Product 1	Product 2	Product 3	Product 4	Product 5	Product 6	Product 7
Jan, 2013
Forecast Sales	12	19	6	9	20	4	35
Actual Sales	13	22	3	11	22	6	35
Feb, 2013
Forecast Sales	13	23	6	10	22	5	37
Actual Sales	12	24	7	13	24	7	40
Mar, 2013
Forecast Sales	12	21	5	10	21	6	39
Actual Sales	12	24	6	14	21	5	43
Apr, 2013
Forecast Sales	14	23	13	11	25	13	47
Actual Sales	13	21	12	12	23	14	53
May, 2013
Forecast Sales	14	25	13	11	25	14	49
Actual Sales	12	22	14	10	23	13	50
Jun, 2013
Forecast Sales	15	26	14	13	24	15	51
Actual Sales	10	24	16	14	26	17	55
Jul, 2013
Forecast Sales	15	22	17	12	25	17	52
Actual Sales	14	24	21	14	25	21	56
Aug, 2013
Forecast Sales	15	23	18	13	26	18	55
Actual Sales	15	25	19	17	24	21	59
Sep, 2013
Forecast Sales	16	21	19	15	26	16	58
Actual Sales	16	23	15	13	24	17	57
Oct, 2013
Forecast Sales	18	25	13	15	23	13	61
Actual Sales	17	23	12	15	26	12	60
Nov, 2013
Forecast Sales	17	27	10	16	24	10	65
Actual Sales	17	25	7	16	25	10	66
Dec, 2013
Forecast Sales	15	27	7	17	25	5	63
Actual Sales	15	27	6	14	28	6	60

Region 3 2013 Sales Summary

	Product 1	Product 2	Product 3	Product 4	Product 5	Product 6	Product 7
Jan, 2013
Forecast Sales	10	20	5	10	20	5	34
Actual Sales	12	21	5	12	21	5	36
Feb, 2013
Forecast Sales	10	22	5	10	22	5	35
Actual Sales	11	23	6	11	23	6	40
Mar, 2013
Forecast Sales	11	22	5	11	22	5	41
Actual Sales	11	22	4	11	22	4	45
Apr, 2013
Forecast Sales	12	24	12	12	24	12	47
Actual Sales	13	25	13	13	25	13	50
May, 2013
Forecast Sales	12	24	12	12	24	12	49
Actual Sales	11	23	13	11	23	13	54
Jun, 2013
Forecast Sales	12	23	15	12	23	15	50
Actual Sales	12	24	16	12	24	16	56
Jul, 2013
Forecast Sales	13	23	18	13	23	18	52
Actual Sales	15	24	20	15	24	20	56
Aug, 2013
Forecast Sales	13	24	18	13	24	18	57
Actual Sales	15	24	20	15	24	20	60
Sep, 2013
Forecast Sales	14	23	16	14	23	16	59
Actual Sales	15	25	16	15	25	16	59
Oct, 2013
Forecast Sales	15	24	12	15	24	12	61
Actual Sales	16	26	11	16	26	11	62
Nov, 2013
Forecast Sales	15	25	8	15	25	8	65
Actual Sales	16	27	8	16	27	8	66
Dec, 2013
Forecast Sales	14	26	6	14	26	6	60
Actual Sales	15	28	5	15	28	5	61

Region 1 2014 Sales Forecasts

	Product 1	Product 2	Product 3	Product 4	Product 5	Product 6	Product 7
Jan, 2014	14	24	8	15	24	12	61
Feb, 2014	15	25	8	15	25	12	65
Mar, 2014	16	26	8	14	26	15	70

Region 2 2014 Sales Forecasts

	Product 1	Product 2	Product 3	Product 4	Product 5	Product 6	Product 7
Jan, 2014	14	24	8	15	24	12	61
Feb, 2014	15	25	8	15	25	12	65
Mar, 2014	16	26	8	14	26	15	70

Region 3 2014 Sales Forecasts

	Product 1	Product 2	Product 3	Product 4	Product 5	Product 6	Product 7
Jan, 2014	14	24	8	15	24	12	61
Feb, 2014	15	25	8	15	25	12	65
Mar, 2014	16	26	8	14	26	15	70