Option D 120.83%

The quarter-wise sales for Wistron Industries is given in the table below. The company decided to use Multiplicative timeseries model for decomposition and forecasting The trend equation is Sales = 245 + 3.5 T where T is 1 for the first quarter of the series (i.e., Quarter 1, Year I) and 16 for the last quarter of the series (i.e., Quarter 4 of Year 4). Year QTR Sales Year QTR Sales 178.30 1 242.60 2 274.50 2 318.80 3 295.40 3 329.60 4 286.40 4 338.20 190.80 1 232.10 263.50 2 285.60 N IV 3 318.80 3 291.00 4 305.30 4 281.40 What is the seasonal index for Quarter 1? Max score: 1 O A. 76.16% O B. 109.32% O C. 105.00%