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H is forecasting its sales for next year using a combination of time series and regression analysis models. An analysis of past sales units has

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H is forecasting its sales for next year using a combination of time series and regression analysis models. An analysis of past sales units has produced the following equation for the quarterly sales trend: y=26x+8,850 where the value of x represents the quarterly accounting period and the value of y represents the quarterly sales trend in units. Quarter 1 of next year will have a value for x of 25 , quarter 226 and so on. The quarterly seasonal variations have been measured using the multiplicative (proportional) model and are: Quarter 115% Quarter 25% Quarter 3+5% Quarter 4+15% Production is planned to occur at a constant rate throughout the year. The company does not hold inventories at the end of any year. What is the difference between the budgeted sales for quarter 1 and quarter 4 next year

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