\fThe accompanying dataset shows the monthly number of new car sales in the last three years. Develop a multiple regression model with categorical variables that incorporate seasonality for forecasting sales. Click the icon to view the new car sales data. Develop a multiple regression model with categorical variables that incorporate seasonality for forecasting sales, where December is the reference month. Units = 37,727 + ( 4,540 ) . Year + ( - 3,416 ) . Jan + ( -10 ) . Feb + ( 7,386 ) . Mar + ( 3717 ) . Apr + ( 7,276 ) . May + ( 8,449 ) . Jun + ( 5,194 ) . Jul + ( 6,738 ) . Aug + ( 3,676 ) . Sep + ( 3273 ) . Oct + ( -319 ) . Nov (Round to the nearest integer as needed.) Now develop the best subset model by iteratively eliminating all insignificant variables, using a= 0.10 for the level of significance. Select the correct choice below and fill in the answer boxes to complete your choices. (Round to the nearest integer as needed.) O A. Units = +() . Year + () . Jan + () . Feb + () . Apr + () . May + () . Jun +() . Jul +() . Sep + () . Oct +() . Nov O B. Units = +(). Jan + (). Feb + () . Mar +() . May + . sep +